CARLSON v. COMMISSIONER

Docket No. 2857-79.

43 T.C.M. 73 (1981)

T.C. Memo. 1981-702

Richard W. Carlson and Carol J. Carlson v. Commissioner.

United States Tax Court.

Filed December 10, 1981.


Attorney(s) appearing for the Case

Timothy W. Mahoney, P.O. Box 721, Richland, Wash., for the petitioners. Jeannette A. Cyphers, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $1,189 in petitioners' Federal income tax for 1975. After concessions by the parties, the sole issue remaining for our decision is whether petitioners are entitled to a casualty loss deduction under section 165(c)1 for the collapse of a well.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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