SHANAHAN v. COMMISSIONER OF INTERNAL REVENUE, 63 T.C. 21 (1974) JAMES A. SHANAHAN AND CONSTANCE M. SHANAHAN, PETITIONERS v. COMMISSIONEROF INTERNAL REVENUE, RESPONDENT Docket No. 1090-73.United States Tax Court. Filed October 15, 1974. Petitioners’ home was damaged in 1971 by an earthquake. They received an unsecured loan from the Small Business Administration in 1971 and […]
