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CARAS v. COMMISSIONER

Docket No. 4448-62.

23 T.C.M. 1103 (1964)

T.C. Memo. 1964-187

Gus S. Caras and Rena C. Caras v. Commissioner.

United States Tax Court.

Filed July 9, 1964.

Attorney(s) appearing for the Case

Gus S. Caras, pro se, 4000 Cathedral Ave., Washington, D. C. Francis O. McDermott for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' Federal income tax liability for the year 1960 in the amount of $128.59. This deficiency resulted from respondent's disallowance of $1,230.09 of a casualty loss deduction claimed by petitioners in the amount of $1,260.09. Petitioners allege that respondent erred in this determination and also pray in effect that the Court make a finding of an overpayment of taxes on account...

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