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CLIPPINGER v. COMMISSIONER

Docket No. 8828-74.

34 T.C.M. 1399 (1975)

T.C. Memo. 1975-322

Allen E. Clippinger and Mary Alyce Clippinger v. Commissioner.

United States Tax Court.

Filed October 30, 1975.

Attorney(s) appearing for the Case

Allen E. Clippinger, pro se, 1525 Millerspot Highway, Amherst, N.Y. John D. Steele, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $1,302.66. The sole issue involved is whether petitioners are entitled to deduct in 1971 a loss on the sale of their personal residence sustained in 1968.

Findings of Fact

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

Petitioners, husband...

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