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SMITH v. C. I. R.

No. 79-1505.

608 F.2d 321 (1979)

Glenn Ross SMITH, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided November 7, 1979.

Attorney(s) appearing for the Case

Glenn Ross Smith, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Wynette J. Hewett, Richard N. Bush, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before LAY, BRIGHT and STEPHENSON, Circuit Judges.

PER CURIAM.

Taxpayer appeals from an adverse Tax Court decision, reported at 38 T.C.M. (CCH) 340 (1979), upholding the Commissioner of Internal Revenue's deficiency assessment based on a denial of a casualty loss deduction claimed by taxpayer on his 1974 individual income tax return. We affirm.

The relevant facts are undisputed and fully set out in the Tax Court decision. In brief, petitioner noticed what appeared to be a...

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