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TANK v. COMMISSIONER

Docket No. 60969.

29 T.C. 677 (1958)

RAYMOND TANK AND ELIZABETH TANK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 23, 1958.

Attorney(s) appearing for the Case

G. Charles Scharfy, Esq., and Robert Kniffin, Esq., for the petitioners.

Maurice B. Townsend, Jr., Esq., for the respondent.

The Commissioner determined a deficiency in income tax for the taxable year 1951 in the amount of $11,140.63. The questions for decision are whether in 1951 there was a "casualty" within the meaning of section 23 (e) (3), 1939 Code, which affected the residence of petitioners, and, if there was, the amount of loss sustained from the casualty. The Commissioner disallowed a casualty loss deduction in the amount of $22,825.71. Petitioners...

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