STUART v. COMMISSIONER

Docket No. 78527.

20 T.C.M. 938 (1961)

T.C. Memo. 1961-186

Rupert and Elise Stuart v. Commissioner.

United States Tax Court.

Filed June 22, 1961.


Attorney(s) appearing for the Case

A. D. Freeman, Jr., Esq., Carondelet Bldg., New Orleans, La., for the petitioners. Allen T. Akin, Esq., and Robert B. Alexander, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of the petitioners for the calendar year 1956 in the amount of $150.71.

The issues for our decision are (a) whether petitioners suffered casualty losses in June and September 1956, and if the amount of either loss or both losses are allowable, and (b) whether petitioners are entitled to a deduction for the expense of maintaining an office for business...

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