Austin v. Commissioner
United States Tax Court
Petitioners had certain trees removed from their property in order to protect their residence. Held, the removal of the trees was not a casualty under sec. 165(c)(3).
1Opinion of the Court
Cade L. and Betty R. Austin, Petitioners v. Commissioner of Internal Revenue, Respondent
Austin v. Commissioner
Docket No. 4971-79
United States Tax Court
74 T.C. 1334; 1980 U.S. Tax Ct. LEXIS 60;
September 18, 1980, Filed
Decision will be entered for the respondent.
Petitioners had certain trees removed from their property in order to protect their residence. Held, the removal of the trees was not a casualty under sec. 165(c)(3).
Cade L. Austin, pro se.
Dean F. Chatlain, for the respondent.
Irwin, Judge.
IRWIN
By letter dated January 17, 1979, respondent has determined a deficiency of $ 767.62 in…
2Cases cited5 opinions
- White v. CommissionerUnited States Tax Court · 1967
- Farber v. CommissionerUnited States Tax Court · 1972
- Popa v. CommissionerUnited States Tax Court · 1979
- Aksomitas v. CommissionerUnited States Tax Court · 1968
- Austin v. CommissionerUnited States Tax Court · 1980