United States Tax Court March 24, 1980, Docket No. 6814-77. (Solomon v. Commissioner)

STEPHEN L. SOLOMON and BARBARA SOLOMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Solomon v. Commissioner Docket No. 6814-77. United States Tax Court T.C. Memo 1980-87; 1980 Tax Ct. Memo LEXIS 496; 39 T.C.M. (CCH) 1282; T.C.M. (RIA) 80087; March 24, 1980, Filed *496 The garage and lower portions of petitioners' house were flooded in a rainstorm.