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PURDY v. COMMISSIONER

Docket No. 4200-64.

25 T.C.M. 961 (1966)

T.C. Memo. 1966-186

Richard C. and Shirley P. Purdy v. Commissioner.

United States Tax Court.

Filed August 9, 1966.

Attorney(s) appearing for the Case

Richard C. Purdy, pro se, 3500 Scottwood Rd., Columbus, Ohio, Richard M. Schwartz, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1962 in the amount of $261.40. The only issue for decision is whether petitioners are entitled to a casualty loss deduction in 1962 under section 165(c) (3), I. R. C. 1954,1 for expenses incurred by them in having the basement wall of their residence repaired.

Findings of Fact

Some...

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