United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency of $273.41 in petitioner's 1972 federal income tax. There are two issues for decision.
(1) Whether petitioner is entitled to a casualty loss deduction under section 165(a) of the Internal Revenue Code, and
(2) Whether petitioner is entitled to an interest expense deduction under Code section 163.
Findings of Fact
Petitioner, Martha...
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