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PRYOR v. COMMISSIONER

Docket No. 8595-81.

47 T.C.M. 386 (1983)

T.C. Memo. 1983-695

James J. Pryor v. Commissioner.

United States Tax Court.

Filed November 23, 1983.

Attorney(s) appearing for the Case

James J. Pryor, pro se, Augusta, Ga. Bonnie L. Cameron, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $1,616.20 in petitioner's 1976 Federal income tax.1 After concessions, the issue for decision is whether petitioner, James T. Pryor, is entitled to a casualty loss deduction in 1976.

Findings of Fact

Some of the facts have been stipulated and are found accordingly. The stipulation of facts and the attached exhibits...

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