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CATE v. COMMISSIONER

Docket No. 86922.

21 T.C.M. 1146 (1962)

T.C. Memo. 1962-214

Henry F. Cate, Jr., and Carolyn Y. Cate v. Commissioner.

United States Tax Court.

Filed September 11, 1962.

Attorney(s) appearing for the Case

Kenneth C. Tiffin, Esq., for the petitioners. Douglas D. Robertson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of petitioners for the taxable year 1958 in the amount of $2,717.17.

The issues present are whether petitioners are entitled to deduct a loss resulting from termite damage to their personal residence as a casualty loss within the meaning of section 165(c)(3) of the Code of 1954, and, if so, the amount...

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