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DAUGETTE v. COMMISSIONER

Docket No. 10716-75.

36 T.C.M. 252 (1977)

T.C. Memo. 1977-56

Clarence W. Daugette, Jr., and Florence T. Daugette v. Commissioner.

United States Tax Court.

Filed March 7, 1977.

Attorney(s) appearing for the Case

J. Richard Carr, 610 Chestnut St., Gadsden, Ala., for petitioners. Vallie C. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1972 of $5,519.25. In the Answer to the Amended Petition, respondent has asked for an increased deficiency in the amount of $3,378.31.

The issues remaining for decision are as follows:

(1) Whether petitioners are entitled to a deduction for a casualty loss under section 165(c)(3)

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