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MAIS v. COMMISSIONER

Docket No. 2094-66.

51 T.C. 494 (1968)

NORMAN MAIS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1968.

Attorney(s) appearing for the Case

Lawrence Holzman and David W. Feeney, for petitioner.

Agatha L. Vorsanger, for respondent.

ATKINS, Judge:

The respondent determined a deficiency in income tax against the petitioner for the taxable year 1960 in the amount of $6,761.92.

The issue presented is whether under the circumstances presented petitioner for his taxable year 1960 is taxable upon the portion of amounts embezzled by him from his employer in that year which he did not repay during such year.

FINDINGS OF FACT

The...

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