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SMITH v. COMMISSIONER

Docket No. 4399-76.

38 T.C.M. 340 (1979)

T.C. Memo. 1979-82

Glenn Ross Smith v. Commissioner.

United States Tax Court.

Filed March 12, 1979.

Attorney(s) appearing for the Case

Glenn Ross Smith, pro se, Little Rock, Ark. Patrick E. McGinnis, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,413.08 in petitioner's Federal income tax for 1974. A concession has been made by petitioner on a separate issue, and the issue remaining for decision is whether the damage to the engine of petitioner's automobile sustained during 1974 arose from a "casualty" within the meaning of section 165(c)(3).1

The facts have been stipulated...

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