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RICHMOND v. COMMISSIONER

Docket No. 31339-84.

56 T.C.M. 545 (1988)

T.C. Memo. 1988-509

Mark H. Richmond and Richalyn L. Richmond v. Commissioner.

United States Tax Court.

Filed October 24, 1988.

Attorney(s) appearing for the Case

James B. Persons, 4646 W. Beach Blvd., Biloxi, Miss., for the petitioners. Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $10,266.14 in petitioners' 1980 income tax. After concessions, including respondent's admission at trial that petitioners are entitled to a loss deduction with regard to their well and water system in the amount of $1,546, the only issue remaining for decision is what amount if any are petitioners entitled to deduct under section 1651

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