STONE v. COMMISSIONER

Docket No. 4227-71.

31 T.C.M. 1042 (1972)

T.C. Memo. 1972-211

Loy L. Stone v. Commissioner.

United States Tax Court.

Filed October 2, 1972.


Attorney(s) appearing for the Case

Warde H. Erwin, 3323 S.W. Harbor Drive, Portland, Ore., and Dennis V. Gilbert, for the petitioner. Robert J. Chicoine, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

In this proceeding, respondent determined that there were deficiencies in income taxes due from the petitioner for the years 1964, 1965, and 1967 in the amounts of $574.56, $1,104.21, and $58.38, respectively. The sole question presented is whether the petitioner sustained a deductible casualty loss under section 1651 in 1967.

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