LOEWENSTEIN v. COMMISSIONER

Docket No. 5831-65.

27 T.C.M. 1112 (1968)

T.C. Memo. 1968-227

Robert M. Loewenstein v. Commissioner.

United States Tax Court.

Filed October 3, 1968.


Attorney(s) appearing for the Case

Robert M. Loewenstein, pro se, 1702 Rathford Dr., St. Louis, Mo. Thomas J. Stevens, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1962 in the amount of $179.99. The sole issue to be decided is whether petitioner suffered the casualty loss of a combined wedding and engagement ring in that year.

Findings of Fact

The stipulated facts are so found.

The petitioner Robert M. Loewenstein is an individual who during...

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