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BOWERS v. COMMISSIONER

Docket No. 14562-79.

42 T.C.M. 1659 (1981)

T.C. Memo. 1981-658

Thomas R. Bowers and Theresa R. Bowers v. Commissioner.

United States Tax Court.

Filed November 12, 1981.

Attorney(s) appearing for the Case

Jerry Williams, 9000 Keystone Crossing, Indianapolis, Ind., for the petitioners. Diane Lynn Fox, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $7,945.08 in petitioners' Federal income tax for 1976. The only issue presented is whether petitioners suffered a deductible casualty loss when a tornado destroyed some trees on petitioners' property.

Findings of Fact

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

Petitioners, Thomas R. Bowers and Theresa R. Bowers, resided...

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