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HARTLEY v. COMMISSIONER

Docket No. 1305-76.

36 T.C.M. 1281 (1977)

T.C. Memo. 1977-317

Allen Hartley and Betty Hartley v. Commissioner.

United States Tax Court.

Filed September 19, 1977.

Attorney(s) appearing for the Case

Gary R. Pearson, for the petitioners. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $2,814.36 in petitioners' 1973 income tax. After concessions, the sole issue is whether petitioners suffered a theft loss under section 165(c) (3).1

Findings of Fact

Some of the facts were stipulated and are found accordingly.

Allen and Betty Hartley, husband and wife, lived in Roca, Nebraska, when they timely...

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