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BAKER v. COMMISSIONER

Docket No. 27139-88.

60 T.C.M. 1077 (1990)

T.C. Memo. 1990-553

Frederick W. Baker v. Commissioner.

United States Tax Court.

Filed October 24, 1990.

Attorney(s) appearing for the Case

Charles W. Tullis, 2929 Allen Parkway, Houston, Tex., for the petitioner. Donna Mayfield Palmer, for the respondent.

Memorandum Opinion

GUSSIS, Special Trial Judge:

This case was assigned pursuant to section 7443A(b) and Rule 180 et seq.1

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1983 in the amount of $4,947. The issues are (1) whether petitioner is entitled to a casualty deduction in the amount of $21,772 resulting from hurricane damage...

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