BENNER v. COMMISSIONER

Docket No. 10032-75.

36 T.C.M. 682 (1977)

T.C. Memo. 1977-162

Edward R. Benner v. Commissioner.

United States Tax Court.

Filed May 31, 1977.


Attorney(s) appearing for the Case

Edward R. Benner, pro se, 3401 Church St., San Francisco, Calif. Rebecca T. Hill, for the respondent.


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)

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