WARNOCK v. COMMISSIONER

Docket No. 3603-75.

36 T.C.M. 774 (1977)

T.C. Memo. 1977-188

Louis W. Warnock and Maxine T. Warnock v. Commissioner.

United States Tax Court.

Filed June 20, 1977.


Attorney(s) appearing for the Case

James L. Edgar, for the petitioners. J. Michael Adcock, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable years 1971 and 1972 in the respective amounts of $1,182.54 and $1,378.97. Petitioners concede the correctness of respondent's adjustment to a casualty loss claimed on their Federal income tax return for the taxable year 1971; therefore, the following issues remain for...

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