1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 644 (1975)
 

KENERLY v. COMMISSIONER

Docket No. 7345-73.

34 T.C.M. 644 (1975)

T.C. Memo. 1975-139

Daniel B. Kenerly and Ann M. Kenerly v. Commissioner.

United States Tax Court.

Filed May 12, 1975.

Attorney(s) appearing for the Case

Arthur P. Tranakos, 151 Spring, Atlanta, Ga., for the petitioners. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined a deficiency of $4,208.44 in petitioners' federal income tax for the taxable year 1969. The sole issue in controversy is the amount of the casualty loss deduction allowable under the provisions of section 165, Internal Revenue Code of 1954,1 to petitioners by reason of the destruction of their household contents in a fire which destroyed their...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases