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CARPENTER v. COMMISSIONER

Docket No. 5893-64.

25 T.C.M. 1186 (1966)

T.C. Memo. 1966-228

William H. Carpenter and Nancy C. Carpenter v. Commissioner.

United States Tax Court.

Filed October 18, 1966.

Attorney(s) appearing for the Case

Carlton B. Schnell, for the petitioners. Alan E. Cobb, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in the income tax of petitioners for the taxable year 1962 has been determined by the Commissioner in the amount of $221.92. The sole issue to be decided is whether respondent has erred in disallowing a claimed casualty loss deduction.

Findings of Fact

The facts are found which are stipulated.

Petitioners are husband and wife residing at Cleveland Heights, Ohio...

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