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FAIRMAN v. COMMISSIONER

Docket No. 8213-71.

32 T.C.M. 1084 (1973)

T.C. Memo. 1973-229

Stanley W. Fairman and Charlotte W. Fairman v. Commissioner.

United States Tax Court.

Filed October 17, 1973.

Attorney(s) appearing for the Case

Stanley W. Fairman, pro se, 10401 N. Cave Creek Rd., 115, Phoenix, Ariz. Wayne A. Smith, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $2,903.52. The only issue for disposition is whether Westwood Heights, Inc. (hereinafter referred to as Westwood Heights or as the corporation), a subchapter S corporation, shall be permitted to use a loss purportedly sustained by the corporation pursuant to petitioners...

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