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GIBAJA v. COMMISSIONER

Docket No. 8049-74.

36 T.C.M. 1260 (1977)

T.C. Memo. 1977-313

Leonidas Gil de Gibaja and Elena H. Gil de Gibaja v. Commissioner.

United States Tax Court.

Filed September 19, 1977.

Attorney(s) appearing for the Case

Leonidas Gil de Gibaja, pro se, 157-B Wyckoff Rd., Eatontown, N.J. Gerald J. O'Toole, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

  Year                    Deficiency

  1969 .................. $  913.07
  1970 ..................  1,997.04
  1971 ..................  1,891.45

The sole issue for decision is whether petitioners are entitled to net operating loss carryover deductions for the years 1969, 1970 and 1971 for the loss...

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