T.C. Memo. 2005-47
UNITED STATES TAX COURT
LEE F. MCCLUNE AND HARRIET R. MCCLUNE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6378-02. Filed March 14, 2005.
Lee F. McClune and Harriet R. McClune, pro sese.
J. Anthony Hoefer, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of
$10,605.50 in petitioners’ Federal income tax for 1997. The
issue for decision is the amount petitioners are entitled to
deduct as a casualty loss due to the destruction of a barn
located on property in which petitioner Lee F. McClune
(petitioner) held a remainder interest. Unless otherwise
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