STEVENS v. COMMISSIONER

Docket No. 6752-82.

48 T.C.M. 531 (1984)

T.C. Memo. 1984-365

Marie B. Stevens v. Commissioner.

United States Tax Court.

Filed July 17, 1984.


Attorney(s) appearing for the Case

Edward R. Joyce, for the petitioner. James A. Kutten, for respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $3,072.00 in income tax due from petitioner in 1977. The only issue is whether damage to petitioner's residence constituted a casualty loss under section 165(c)(3).1

Some of the facts have been stipulated and are so found. The stipulation of facts and the accompanying exhibits are incorporated...

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