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SULLIVAN v. COMMISSIONER

Docket No. 4893-70 SC.

30 T.C.M. 1219 (1971)

T.C. Memo. 1971-284

John J. Sullivan and Deborah A. Sullivan v. Commissioner.

United States Tax Court.

Filed November 8, 1971.

Attorney(s) appearing for the Case

John J. Sullivan, pro se, R. D. 1, Clement St., Sandwich, Mass. David L. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in the petitioners' Federal income tax for 1968 in the amount of $188.05. The issue is whether petitioners are entitled to a casualty loss deduction in 1968 in connection with an automobile accident in that year.

Findings of Fact

John J. Sullivan and Deborah A. Sullivan, husband and wife, were residents of Sandwich, Massachusetts at the time...

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