Alphonso v. Commissioner

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. Chie-chi, Judge, denying her petition for a rede-termination 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 the cost of repairs associated with the collapse of a retaining wall on the cooperative’s property. The tax court granted the Commissioner’s motion for summary judgment, ruling…