Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $451.56 in petitioners' Federal income tax for the year 1968.
Petitioners conceded the correctness of respondent's adjustment with respect to a claimed interest expense deduction. The only issue for decision is whether the petitioners are entitled to a casualty loss to their personal residence under the provisions of section 165(c)(3), Internal Revenue Code...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.