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RATCLIFF v. COMMISSIONER

Docket No. 2791-75.

39 T.C.M. 886 (1980)

T.C. Memo. 1980-12

Elijah W. Ratcliff v. Commissioner.

United States Tax Court.

Filed January 17, 1980.

Attorney(s) appearing for the Case

Elijah W. Ratcliff, pro se, Tennessee Colony, Tex. Robert B. Perry, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for calendar year 1971 in the amount of $6,435.36 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $321.77. The issues for decision are (1) whether petitioner is entitled under section 165 to a condemnation loss in the calendar year 1971, and, if so, the amount thereof; (2) whether petitioner...

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