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BOWDEN v. COMMISSIONER

Docket No. 1907-78.

40 T.C.M. 819 (1980)

T.C. Memo. 1980-285

Allen A. and Wanda L. Bowden v. Commissioner.

United States Tax Court.

Filed July 31, 1980.

Attorney(s) appearing for the Case

Allen A. Bowden, pro se, P.O. Box 5114, Kent, Wash. Wayne Appleman, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in the Federal income tax of petitioners for the taxable year 1975 in the amount of $796.90. One issue is presented for our decision: whether petitioners are entitled under either section 165 or 166, Internal Revenue Code of 1954,1 to deduct the amount of $5,000 which petitioners paid during the taxable year 1975 as restitution to victims...

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