WILLIAMS v. COMMISSIONER

Docket No. 3912-68.

29 T.C.M. 623 (1970)

T.C. Memo. 1970-143

Henry L. Williams v. Commissioner.

United States Tax Court.

Filed June 8, 1970.


Attorney(s) appearing for the Case

Ben D. Gilliland, Jr., Falls Bldg., Memphis, Tenn., for the petitioner. John B. Harper, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's 1966 Federal income tax in the amount of $531.59 resulting from the disallowance of a claimed casualty loss deduction.

Findings of Fact

Some of the facts have been stipulated. The stipulation and exhibits attached thereto are incorporated herein by this reference.

Petitioner was a legal resident of Memphis, Tennessee...

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