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GOSKI v. COMMISSIONER

Docket No. 5207-63.

24 T.C.M. 828 (1965)

T.C. Memo. 1965-155

James I. Goski and Phyllis M. Goski v. Commissioner.

United States Tax Court.

Filed June 7, 1965.

Attorney(s) appearing for the Case

James I. Goski, and Phyllis M. Goski, pro se, Horatio Gardens, Box 61, Prairie View, Ill. Jay B. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1961 in the amount of $150.

The issue for decision is whether petitioners are entitled to a deduction in the amount of $750, or any portion thereof, because a well located on property owned by them and used as a personal residence ceased to produce water on January 31, 1961.

Findings of Fact

Some...

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