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OTEY v. COMMISSIONER

Docket No. 1203-76.

70 T.C. 312 (1978)

JOHN H. OTEY, JR., AND BETTYE G. OTEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 23, 1978.

Attorney(s) appearing for the Case

Ervin Entrekin, for the petitioners.

Robert B. Nadler, for the respondent.

HALL, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:

     Year                       Deficiency
     1969 -------------------    $4,718.87
     1970 -------------------     3,364.20
     1971 -------------------       105.75

Due to concessions by petitioners, the sole issue for decision is whether petitioners incurred net operating losses in 1972 which they are entitled to...

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