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THEBAUT v. COMMISSIONER

Docket No. 8235-81.

47 T.C.M. 400 (1983)

T.C. Memo. 1983-700

Ben R. Thebaut, Jr. and The Estate of Carol N. Thebaut, by Ben R. Thebaut, Jr., as Personal Representative v. Commissioner.

United States Tax Court.

Filed November 28, 1983.

Attorney(s) appearing for the Case

William E. Boyes, James R. Merola, for the petitioners. Ricardo A. Cadenas, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $9,010.12 in the income tax due from the petitioners for 1977. Due to concessions, the sole issue for our decision is to what extent, if any, petitioners are entitled to a casualty loss under section 165.1

Findings of Fact

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

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