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McAULEY v. COMMISSIONER

Docket No. 4759-75.

35 T.C.M. 1236 (1976)

T.C. Memo. 1976-276

Louis F. McAuley and Patricia T. McAuley v. Commissioner.

United States Tax Court.

Filed August 31, 1976.

Attorney(s) appearing for the Case

Louis F. McAuley, pro se, 317 Riverside Drive, Binghamton, N.Y. Kenneth Bersani, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1971 in the amount of $1,598.09. The issues for decision are (1) whether petitioners are entitled to a deduction of a loss in the amount of $3,588.90 or any part thereof resulting from the sale of a house which they used as a personal residence until September 1, 1970...

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