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MILLER v. COMMISSIONER

Docket No. 4854-69 SC.

29 T.C.M. 741 (1970)

T.C. Memo. 1970-167

William R. Miller and Nancy C. Miller v. Commissioner.

United States Tax Court.

Filed June 22, 1970.

Attorney(s) appearing for the Case

William R. Miller, pro se, 6815 Alnwick Ct., Indianapolis, Ind. James McGrath, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

The Commissioner determined a deficiency of $324.64 in petitioners' Federal income tax for the calendar year 1967. Due to a concession made by petitioners in their petition, the sole issue for decision is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3) of the Internal Revenue Code of 1954.1

Findings of Fact

William R...

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