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HAMILTON v. COMMISSIONER

Docket No. 2881-69 SC.

29 T.C.M. 97 (1970)

T.C. Memo. 1970-34

John R. and Constance H. Hamilton v. Commissioner.

United States Tax Court.

Filed February 5, 1970.

Attorney(s) appearing for the Case

John R. Hamilton, pro se, 164 Victory Blvd., Staten Island, N. Y. Patrick E. Whelan, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $448.51 in petitioners' Federal income tax for the year 1967.

Petitioners made certain concessions at the trial. The only issue for decision is whether petitioners are entitled to deduct as a loss the amount of property damage caused by former tenants to commercial property owned by petitioners.

Findings of Fact

Some of the facts have been...

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