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BRUHNS v. COMMISSIONER

Docket No. 2936-89.

61 T.C.M. 2032 (1991)

T.C. Memo. 1991-88

Rudolph Bruhns and Afsa B. Meredith v. Commissioner.

United States Tax Court.

Filed March 4, 1991.

Attorney(s) appearing for the Case

Joseph Onwuteaka, for the petitioners. David E. Whitcomb, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined a deficiency of $30,590.46 for taxable year 1983. After concessions, the only issue for decision is whether petitioners may deduct any amount as a casualty loss for taxable year 1983.

On September 19, 1983, petitioners' home was flooded. Petitioners filed an insurance claim for the flood damage. The claim was paid virtually in full in 1984. Petitioners claimed a casualty...

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