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McCOMB v. COMMISSIONER

Docket No. 658-74.

36 T.C.M. 725 (1977)

T.C. Memo. 1977-176

Henry G. McComb v. Commissioner.

United States Tax Court.

Filed June 9, 1977.

Attorney(s) appearing for the Case

J. Vincent Sheehan and Victor J. Orzechowski, for the petitioner. Paul E. Vignone, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of petitioner in the amount of $4,394.78 for the calendar year 1967.

The only issue for decision is whether petitioner is entitled to a net operating loss carryback to 1967 from 1970 because of being entitled in 1970 to a theft loss within the meaning of section 165(c)(3), I.R.C. 1954.1

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