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BARRY v. COMMISSIONER

Docket No. 7006-76.

37 T.C.M. 925 (1978)

T.C. Memo. 1978-215

Herbert and Gladys Barry v. Commissioner.

United States Tax Court.

Filed June 8, 1978.

Attorney(s) appearing for the Case

Gladys Barry, pro se, 68-38 Yellowstone Blvd., Forest Hills, N.Y. Frank W. Louis, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,811.89 in petitioners' Federal income tax for the year 1973. The only issue for decision is whether the petitioners sustained a theft loss under section 165(c)(3), Internal Revenue Code of 1954,1 from their sale of 153 shares of Equity Funding Corporation of America stock in 1973.

All of the facts are stipulated and found accordingly. The pertinent...

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