KALBFLEISCH v. COMMISSIONER

Docket No. 10876-89.

61 T.C.M. 1902 (1991)

T.C. Memo. 1991-61

Gary Arnold Kalbfleisch v. Commissioner.

United States Tax Court.

Filed February 20, 1991.


Attorney(s) appearing for the Case

Gary A. Kalbfleisch, pro se. Bradley D. Magee, for the respondent.


Memorandum Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180 et seq. Respondent determined a deficiency in petitioner's 1985 Federal income tax in the amount of $4,486. The issues to be decided are: 1) Whether petitioner is entitled to deduct a Schedule C loss in the amount of $6,085; and 2) whether petitioner is entitled to deduct casualty losses in the amount of $9,402...

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