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THOMASON v. COMMISSIONER

Docket No. 5589-79.

46 T.C.M. 1374 (1983)

T.C. Memo. 1983-563

Vernon D. Thomason and Nhu P. Thomason v. Commissioner.

United States Tax Court.

Filed September 12, 1983.

Attorney(s) appearing for the Case

Vernon D. Thomason and Nhu P. Thomason, pro se, Lexington, N.C. Evelyn E. Small, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' 1975 Federal income tax in the amount of $1,790.71. After concessions by respondent,1 the sole issue before us is whether or not Vernon D. Thomason sustained a casualty loss within the meaning of section 165(c)(3)2 when various items of personal property, located in the Republic of Vietnam, were...

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