Docket No. 3519-64.

25 T.C.M. 963 (1966)

T.C. Memo. 1966-187

C. Eugene Fowler and Ruth S. Fowler v. Commissioner.

United States Tax Court.

Filed August 10, 1966.

Attorney(s) appearing for the Case

C. Eugene Fowler, pro se, 111 N. Central, Parson, Kan. Larry K. Hercules, for the respondent.

Memorandum Findings of Fact and Opinion


Respondent has determined a deficiency in the petitioners' income tax for 1961 in the amount of $576.80. The sole remaining issue is whether the petitioners are entitled to a deduction for an alleged loss resulting from the sale of their personal residence under the threat of condemnation by the State of Alabama.

Findings of Fact

Some of the facts are stipulated and are so found...

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