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WOLFE v. COMMISSIONER

Docket No. 14310-78.

40 T.C.M. 409 (1980)

T.C. Memo. 1980-185

Cord Wolfe and Emma L. Wolfe v. Commissioner.

United States Tax Court.

Filed May 27, 1980.

Attorney(s) appearing for the Case

Cord Wolfe, pro se. Donna I. Epstein, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,977.41 in petitioners' 1975 Federal income taxes. The issue presented is whether petitioners are entitled to a deduction in 1975 for theft.

All of the facts have been stipulated and are so found.

At the time they filed their petition herein, petitioners Cord and Emma L. Wolfe, husband and wife, resided in Eureka, Calif.

Cord Wolfe (hereinafter "petitioner") is...

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