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BULLOCK v. COMMISSIONER

Docket No. 5547-78.

40 T.C.M. 969 (1980)

T.C. Memo. 1980-314

Raymond L. Bullock v. Commissioner.

United States Tax Court.

Filed August 13, 1980.

Attorney(s) appearing for the Case

Raymond L. Bullock, pro se, 1204 Pecan St., Mobile, Ala. Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the year 1975 of $1,990.44 as set forth in his statutory notice of deficiency dated February 23, 1978. As presented by the parties,1 the only issue for our decision is whether a casualty loss deduction is allowable in 1975 under section 165(a)

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