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TATHAM v. COMMISSIONER

Docket No. 10564-76.

38 T.C.M. 848 (1979)

T.C. Memo. 1979-205

Arthur E. Tatham and Angela B. Tatham v. Commissioner.

United States Tax Court.

Filed May 22, 1979.

Attorney(s) appearing for the Case

Frank V. Battle, Jr., George W. Craven, II, and Robert E. Youle, One First National Plaza, Chicago, Ill., for the petitioners. William L. Ringuette and Leo G. Pryma, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $39,875.87 in petitioners' 1970 Federal income tax. The sole issue for decision is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3)1 for storm damage to their residential lakefront property and, if so, in what amount.

Findings of Fact

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

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