T.C. Memo. 2000-56
UNITED STATES TAX COURT
MIGUEL MARTIN AND CLAUDIA P. PALOS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5871-98. Filed February 22, 2000.
Miguel Martin and Claudia P. Palos, pro sese.
Linette B. Angelastro, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $20,244 deficiency
in petitioners’ 1994 income tax. After concessions by
petitioners, the issue remaining for our consideration is whether
petitioners are entitled to a casualty loss for earthquake damage
caused to a residence owned by them.
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