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ALMAN v. COMMISSIONER

Docket No. 162-78.

39 T.C.M. 527 (1979)

T.C. Memo. 1979-467

James and Viola Alman v. Commissioner.

United States Tax Court.

Filed November 26, 1979.

Attorney(s) appearing for the Case

James Alman, pro se, 2469 N. Dunlap St., St. Paul, Minn. Thomas E. Brever, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency of $538.56 in taxes due from petitioners for the taxable year 1975. The only issues presented for decision are:

(1) Whether the petitioners are entitled either to a casualty loss or a charitable deduction on account of the costs incurred in 1972 for compliance with an order of the City of Saint Paul to fill a gully...

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