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.
United States Court of Appeals, Second Circuit.
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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