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CORNELIUS v. COMMISSIONER

Docket No. 5396-68.

56 T.C. 976 (1971)

EDMUND W. CORNELIUS AND NADINE E. CORNELIUS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 9, 1971.

Attorney(s) appearing for the Case

George T. Rita and William H. Howe, for the petitioners.

James J. Keightley, for the respondent.

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year                     Deficiency

1961 ------------------   $3,108.97
1962 ------------------      409.35
1964 ------------------    1,873.12

There is no dispute as to the amount of the casualty loss for the house, an appraisal fee paid to the insurance adjusters, and the cost of debris removal. Three issues are...

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