Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined the following deficiencies in petitioner's Federal income tax:
Year Deficiency 1968 ................. $ 902.00 1969 ................. 373.00 1971 ................. 1,293.00
The sole issue presented for our decision is whether petitioner is entitled to a casualty loss deduction under section 165(c)(3)
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.