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JUNGERT v. COMMISSIONER

Docket No. 4617-66.

27 T.C.M. 555 (1968)

T.C. Memo. 1968-116

Philip W. Jungert and Henrietta Jungert v. Commissioner.

United States Tax Court.

Filed June 17, 1968.

Attorney(s) appearing for the Case

Francis J. Butler and Lynne M. Seelye, for the petitioners. Gary C. Randall, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners for the calendar year 1962 in the amount of $6,893.35.

This sole issue for determination is whether petitioners are entitled to deduct the amount of $19,000 as a theft loss, pursuant to section 165 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts have...

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