Mabee v. Commissioner

ROBERT D. MABEE AND MARTHA A. MABEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mabee v. Commissioner

Docket No. 4896-76.

United States Tax Court

T.C. Memo 1977-246; 1977 Tax Ct. Memo LEXIS 191; 36 T.C.M. (CCH) 1004; T.C.M. (RIA) 770246;

July 28, 1977, Filed

Robert D. Mabee, pro se.

James D. Vandever and Stephen B. Zorick, Jr., for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined a deficiency in income tax for 1974 in the amount of $251.93. 1

A claimed casualty loss of $75 has been conceded by petitioners.

The only dispute is whether petitioners are…