Lee F. McClune and Harriet R. McClune - Page 1

                                 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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