JOHNSON v. COMMISSIONER

Docket No. 4278-77.

37 T.C.M. 1645 (1978)

T.C. Memo. 1978-395

Vernon L. Johnson v. Commissioner.

United States Tax Court.

Filed October 2, 1978.


Attorney(s) appearing for the Case

Vernon L. Johnson, pro se, Lombardie Road, Glen Burnie, Md. R. Dale Eggleston, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioner's Federal income taxes for the year 1973 in the amount of $1,842.00, as set forth in his statutory notice of deficiency dated February 2, 1977. The issues presented for our decision are (1) whether petitioner should be allowed a casualty loss deduction on his 1973 return for wages not received in 1972 as a result of his being temporarily dismissed from...

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