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FITCH v. COMMISSIONER

Docket No. 9268-72.

34 T.C.M. 233 (1975)

T.C. Memo. 1975-36

David C. Fitch v. Commissioner.

United States Tax Court.

Filed February 27, 1975.

Attorney(s) appearing for the Case

David C. Fitch, pro se, 344 Lexington Ave., New York, N.Y.L. William Fishman, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in income tax for 1965 in the amount of $5,732.75, and an addition to tax in the amount of $1,433.19.

The two issues for our decision are first, whether petitioner is entitled to carryback net short-term capital losses from 1966 to 1965; this question is wholly dependent upon whether petitioner was a dealer...

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