YORK v. COMMISSIONER

Docket No. 1714-72.

33 T.C.M. 988 (1974)

T.C. Memo. 1974-222

John L. York and Elizabeth G. York v. Commissioner.

United States Tax Court.

Filed August 28, 1974.


Attorney(s) appearing for the Case

John L. York, pro se, 1926 Johnson Ferry Road, N.E., Atlanta, Ga. Edward P. Phillips, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $225.89 in petitioners' Federal income tax for the year 1969. Two issues are presented for our decision: (1) Whether petitioner Elizabeth G. York is entitled to a retirement income credit for 1969; and (2) whether petitioners are entitled to a casualty loss deduction for 1969 in excess of the amount allowed by respondent.

The facts are fully stipulated. The stipulation of facts...

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