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BUTCHER v. COMMISSIONER

Docket No. 478-77.

37 T.C.M. 616 (1978)

T.C. Memo. 1978-143

Robert E. Butcher and Gladys K. Butcher v. Commissioner.

United States Tax Court.

Filed April 13, 1978.

Attorney(s) appearing for the Case

Robert E. Butcher, pro se, 26029 East River Rd., Grosse Ile, Mich. William F. Hammack, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $1,797.07 in petitioners' Federal income tax for their taxable year 1972.

We have been asked to decide whether petitioners may deduct under section 165(a)1 the loss which they sustained on the demolition of their greenhouse.

Findings of Fact

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

Petitioners...

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