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COLLUP v. COMMISSIONER

Docket No. 85925.

21 T.C.M. 128 (1962)

T.C. Memo. 1962-28

Doyle E. Collup and Catherine Collup v. Commissioner.

United States Tax Court.

Filed February 12, 1962.

Attorney(s) appearing for the Case

Edward E. Moseley, Esq., for the petitioners. Charles B. Sklar, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1957 in the amount of $947.22. The sole issue for decision is the amount of loss sustained by petitioners as a result of the flooding of their residential property in May 1957.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners, husband and wife residing...

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