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SMITH v. COMMISSIONER

Docket No. 2075-75.

36 T.C.M. 58 (1977)

T.C. Memo. 1977-10

Anthony S. Smith v. Commissioner.

United States Tax Court.

Filed January 17, 1977.

Attorney(s) appearing for the Case

Anthony S. Smith, pro se, P.O. Box 2502, Vancouver, Wash. Leo A. Reinikka, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1971 in the amount of $2,878 and an addition to tax of $143.90 pursuant to the provisions of section 6651(a), Internal Revenue Code of 1954.1 Due to concessions made by respondent at trial, we must decide (1) whether petitioner sustained a long term capital loss in the amount...

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