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PATE v. COMMISSIONER

Docket No. 5417-68.

29 T.C.M. 899 (1970)

T.C. Memo. 1970-205

Allen Sharkey Pate and Martha Jane Pate v. Commissioner.

United States Tax Court.

Filed July 21, 1970.

Attorney(s) appearing for the Case

Lucius B. Dabney, Jr., Dabney & Dabney, Vicksburg, Miss., for the petitioners. Frederick T. Carney, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1966 in the amount of $60.10. The only issue for decision is whether petitioners are entitled to a deduction of $750 as a casualty loss in the year 1966 as a result of a crack in the foundation of their house allegedly caused by a severe drought in 1965 or prior thereto.

Petitioners are husband and wife who filed a joint...

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