Pryor v. Commissioner

JAMES J. PRYOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pryor v. Commissioner

Docket No. 12820-84

United States Tax Court

T.C. Memo 1987-80; 1987 Tax Ct. Memo LEXIS 76; 53 T.C.M. (CCH) 100; T.C.M. (RIA) 87080;

February 10, 1987.

James J. Pryor, pro se.

Bonnie L. Cameron, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1980 in the amount of $1,524. Prior to the issuance of the notice of deficiency petitioner claimed a deduction in 1980 for a casualty loss of $17,750…