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SHORT v. COMMISSIONER

Docket No. 21362-86.

55 T.C.M. 54 (1988)

T.C. Memo. 1988-40

Jack M. Short and Martha G. Grimm, f.k.a. Martha G. Short v. Commissioner.

United States Tax Court.

Filed February 9, 1988.

Attorney(s) appearing for the Case

Jack M. Short and Martha G. Grimm, pro se. Leroy D. Boyer, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $11,546 in petitioners' Federal income tax for the calendar year 1982. After concessions by petitioners as to all other adjustments in the notice of deficiency, the issue for decision is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3).1

This case was submitted as fully stipulated under Rule 122. The stipulation...

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