Doud v. Commissioner

HARVEY DOUD and MARY E. DOUD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doud v. Commissioner

Docket No. 14335-80.

United States Tax Court

T.C. Memo 1982-158; 1982 Tax Ct. Memo LEXIS 588; 43 T.C.M. (CCH) 916; T.C.M. (RIA) 82158;

March 29, 1982.

Harvey Doud, pro se.

Patrick J. Dowling, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined a deficiency in petitioners' Federal income tax for the calendar year 1975, in the amount of $ 9,210.02. The issues for decisions are: (1) whether petitioners incurred a casualty loss in 1975…