1. Home
  2. Browse Decisions
  3. T.C.
  4. 74 T.C.
  5. 74 T.C. 1334 (1980)
 

AUSTIN v. COMMISSIONER

Docket No. 4971-79.

74 T.C. 1334 (1980)

CADE L. AND BETTY R. AUSTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 18, 1980.

Attorney(s) appearing for the Case

Cade L. Austin, pro se.

Dean F. Chatlain, for the respondent.

IRWIN, Judge:

By letter dated January 17, 1979, respondent has determined a deficiency of $767.62 in petitioners' 1975 Federal income taxes. The issue for decision is whether petitioners are entitled to deduct, as a casualty loss pursuant to section 165(c)(3),1 the value of 20 trees which were removed from their property during 1975.

FINDINGS OF FACT

Some of the facts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases