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HAYWARD v. COMMISSIONER

Docket No. 5190-64.

27 T.C.M. 547 (1968)

T.C. Memo. 1968-114

Charles Hayward and Dorothy Hayward v. Commissioner.

United States Tax Court.

Filed June 13, 1968.

Attorney(s) appearing for the Case

Charles Hayward, pro se, 7020 Clayton Rd., St. Louis, Mo. Michael J. Christianson, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

The only issue remaining for decision is whether petitioners may deduct any amount as a casualty loss in the taxable years 1961 or 1962 under section 165(c)(3), I. R. C. 1954.1 The alleged losses are claimed to have been inflicted upon the old Hayward family home at Shelbina, Missouri, by windstorm and vandals in 1961 and the repairs thereto were paid for partly in that year...

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