Docket No. 11-2364-ag.

708 F.3d 344 (2013)

Christina A. ALPHONSO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: February 6, 2013.

Attorney(s) appearing for the Case

Eric B. Levine , New York, NY ( Charles H. Baller , Stephen H. Orel , Wolf Haldenstein Adler Freeman & Herz, New York, NY, on the brief), for Petitioner-Appellant.

Marion E.M. Erickson , Tax Division, Department of Justice, Washington, D.C. ( Tamara W. Ashford , Deputy Assistant Attorney General, Michael J. Haungs , Attorney, Tax Division, Department of Justice, Washington, D.C., on the brief), for Respondent-Appellee.

Before: KEARSE, JOHN M. WALKER, JR., and LYNCH, Circuit Judges.

KEARSE, Circuit Judge:

Petitioner Christina A. Alphonso, a tenant-stockholder of a cooperative housing corporation, appeals from a decision of the United States Tax Court, Carolyn P. Chiechi, Judge, denying her petition for a redetermination of a deficiency determination by the Commissioner of Internal Revenue ("Commissioner") based on his rejection of Alphonso's claim of a casualty loss deduction for her share of...


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