OPINION.
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1950 in the amount of $36,713.45. Only one adjustment is now in controversy. At issue is the amount allowable to petitioner as a deduction for casualty loss sustained by reason of damage to property caused by a windstorm. Sec. 23 (e) (3), I. R. C. 1939. The facts have been stipulated.
Petitioner was born October 7, 1870. Her husband died in 1924. He devised to...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
