NEWTON v. COMMISSIONER

Docket No. 7576-70SC.

57 T.C. 245 (1971)

ELLERY WILLIS NEWTON AND HELEN MOREHOUSE NEWTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 17, 1971.


Attorney(s) appearing for the Case

Ellery Willis Newton, pro se.

Thomas N. Tomasek, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency of $715.59 in petitioners' Federal income tax for the year 1968.

Three questions are presented for our decision:

(1) Are petitioners entitled to a net operating loss deduction for the year 1968?

(2) Are petitioners entitled to a casualty loss deduction in 1968 with respect to their damaged automobile?

(3) Are petitioners entitled to a deduction for business use of an automobile...

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