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CORBALEY, ALMAREZ v. COMMISSIONER

Docket No. 13378-81.

47 T.C.M. 1570 (1984)

T.C. Memo. 1984-201

Richard A. Corbaley and Sylvia Corbaley Almarez v. Commissioner.

United States Tax Court.

Filed April 23, 1984.

Attorney(s) appearing for the Case

Richard A. Corbaley and Sylvia Corbaley Almarez, pro se. Florence M. Jones, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,289 in petitioners' 1978 Federal income tax. After concessions, the only issue for decision in this case, submitted fully stipulated under Rule 122,1 is whether petitioners are entitled to a casualty loss deduction under section 165(c)(3) in the amount of $4,345 for damage sustained to an airplane engine which failed while petitioner...

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