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HOPPE v. C. I. R.

No. 19759.

354 F.2d 988 (1965)

Rudolf Lewis HOPPE and Ann Erna Hoppe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 4, 1966.

Attorney(s) appearing for the Case

Rudolf L. Hoppe, Ann Erna Hoppe, in pro. per.

Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Marco S. Sonnenschein, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES, HAMLIN and MERRILL, Circuit Judges.

HAMLIN, Circuit Judge.

Rudolf L. Hoppe and Ann E. Hoppe, petitioners herein, filed a joint income tax return for the year 1959 in which they claimed a deduction for a casualty loss in the amount of $5,752.00 by reason of their discovery in that year of dry rot damage to their home in Richmond, California. The deduction was disallowed by the Commissioner of Internal Revenue, respondent herein, who assessed a deficiency in tax against petitioners in the sum of $1,222...

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