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GARRIDO v. COMMISSIONER

Docket No. 4964-71.

32 T.C.M. 688 (1973)

T.C. Memo. 1973-143

Armando Garrido and Teresa Garrido v. Commissioner.

United States Tax Court.

Filed June 28, 1973.

Attorney(s) appearing for the Case

Stuart A. Markus, for the petitioners. Paul R. Stanton, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $797.84 in petitioners' 1967 income tax. The only question is whether petitioners elected to treat a Cuban expropriation loss suffered in 1961 pursuant to the provisions of sections 172(b)(1)(D) and 172(b)(3)(C)(iii).1

Findings of Fact

Some of the facts have been stipulated and are so found.

Armando and Teresa...

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