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KIRBY v. COMMISSIONER

Docket No. 14259-78.

40 T.C.M. 431 (1980)

T.C. Memo. 1980-194

C. Benjamin Kirby and Sondra A. Kirby v. Commissioner.

United States Tax Court.

Filed June 2, 1980.

Attorney(s) appearing for the Case

C. Benjamin Kirby, pro se. Rose A. Mendes, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $759.21 in petitioner's Federal income tax for the 1975.

The two issues presented for decision are: (1) Whether petitioners are entitled to deduct home office expenses of $628.42 as ordinary and necessary business expenses; and (2) whether petitioners are entitled under section 165(e)1 to a theft loss deduction of $1,562.80 in...

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