SANDQUIST v. COMMISSIONER

Docket No. 5156-77.

37 T.C.M. 1191 (1978)

T.C. Memo. 1978-281

Muriel Sandquist v. Commissioner.

United States Tax Court.

Filed July 25, 1978.


Attorney(s) appearing for the Case

Muriel Sandquist, pro se, P.O. Box 1115, New Britain, Conn. Thomas P. Dougherty, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioner's income tax of $155.03 for 1973 and $190.91 for 1974. The sole issue for decision is whether petitioner is entitled to a casualty loss deduction as a result of the compulsory liquidation of the International Bank and Trust, Limited, Nassau, Bahamas.

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioner...

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