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TILLAPAUGH v. COMMISSIONER

Docket No. 510-70 SC.

31 T.C.M. 10 (1972)

T.C. Memo. 1972-5

Anna C. Tillapaugh v. Commissioner.

United States Tax Court.

Filed January 10, 1972.

Attorney(s) appearing for the Case

John E. Casey, for the petitioner. Stephen M. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioner's Federal income tax for 1966 in the amount of $431.66 and an addition to the tax of $25.32. The issues for decision are (1) whether the petitioner is entitled to claim a loss from the operation of a funeral home on her 1966 individual income tax return under section 165;1...

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