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Simpson, /., concurring: I agree with the result reached by the Court,, but I would have faced the question of whether the loss was compensated for by insurance. I agree with Judge Quealy that the loss ivas compensated for by insurance for the reasons given by him.
Atkins and Scott, JJ., agree with this concurring opinion.
Document Info
Docket Number： Docket No. 4063-69
Citation Numbers： 1971 U.S. Tax Ct. LEXIS 134, 56 T.C. 248
Judges： Fay,Drennen,Hoyt,Simpson,Atkins,Quealy,Sterrett
Filed Date： 5/10/1971
Precedential Status： Precedential
Modified Date： 11/14/2024