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KEY v. COMMISSIONER

Docket No. 12724-78.

40 T.C.M. 605 (1980)

T.C. Memo. 1980-240

Allan R. Key v. Commissioner.

United States Tax Court.

Filed July 8, 1980.

Attorney(s) appearing for the Case

Allan R. Key, pro se. Alan J. Pinner, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's income tax for the year 1975 in the amount of $816.

Concessions having been made, the only remaining question is whether petitioner is entitled to a business loss under section 162.1

Findings of Fact

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

Petitioner Allan R. Key ...

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