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MENDEZ v. COMMISSIONER

Docket No. 3545-68.

32 T.C.M. 658 (1973)

T.C. Memo. 1973-137

Armando Mendez and Margarita Mendez v. Commissioner.

United States Tax Court.

Filed June 25, 1973.

Attorney(s) appearing for the Case

Robert J. Carluccio, for the petitioners. Kimball K. Ross, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

      Year                       Amount

      1964 ...................  $  974.22
      1965 ...................   1,033.46

The sole issue for our decision is whether petitioners were entitled to net operating loss deductions under section 1721 in 1964 and 1965 in respect...

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