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WOLD v. COMMISSIONER

Docket No. 358-62.

22 T.C.M. 732 (1963)

T.C. Memo. 1963-154

Emil A. Wold and Edna B. Wold v. Commissioner.

United States Tax Court.

Filed June 4, 1963.

Attorney(s) appearing for the Case

Emil A. Wold, pro se., 4645 Ewing Ave. S., Minneapolis, Minn. Benjamin E. Butts, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined a deficiency of $183.06 in petitioners' income tax for the taxable year 1959. The only issue for decision is whether petitioners sustained a casualty loss under section 165 (c)(3) of the Internal Revenue Code of 19541 by reason of the breakdown of the motor in their 1958 Chrysler automobile.

Findings of Fact

Some of the facts have...

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