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KATZ v. COMMISSIONER

Docket No. 2858-79.

45 T.C.M. 473 (1983)

T.C. Memo. 1983-8

Joseph T. Katz and Dorothy Katz v. Commissioner.

United States Tax Court.

Filed January 5, 1983.

Attorney(s) appearing for the Case

Martin A. Welp, 1027 Opelousas Ave., New Orleans, La., for the petitioners. Deborah R. Jaffe, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notices of deficiency dated December 5, 1978 respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1975 and 1976 in the respective amounts of $3,945.96 and $2,407.81. After concessions, the sole issue remaining for decision is whether petitioners are entitled to casualty loss deductions for the years in issue.

Findings of Fact

Some of the...

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