PEEL v. COMMISSIONER

Docket No. 7912-77.

38 T.C.M. 1025 (1979)

T.C. Memo. 1979-257

John Peel v. Commissioner.

United States Tax Court.

Filed July 10, 1979.


Attorney(s) appearing for the Case

Robert M. Tyle, 45 Exchange Street, Rochester, N.Y., for the petitioner. Edward D. Fickess, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON: Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the 1975 taxable year in the amount of $697.35. The issue for our decision is whether petitioner suffered a casualty loss of $1,686 to his Corvette automobile in that year.

Findings of Fact

John Peel (petitioner) was a legal resident of Elmira, New York, at the time he filed his petition in this case. He filed...

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