RAFFERTY v. COMMISSIONER

Docket No. 4093-70 SC.

30 T.C.M. 848 (1971)

T.C. Memo. 1971-203

Christopher A. Rafferty v. Commissioner.

United States Tax Court.

Filed August 18, 1971.


Attorney(s) appearing for the Case

Christopher A. Rafferty, Fish Creek Road, Saugerties, N. Y. Steven B. Nagler, for the respondent.


Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in petitioner's Federal income tax for 1966 in the amount of $966.56. The issues are (1) whether petitioner is entitled to a casualty loss in excess of the amount determined by respondent; (2) whether petitioner is entitled to deduct expenses for maintaining an office in his home; (3) whether petitioner is entitled to deduct certain expenditures under section...

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