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MATHESON v. COMMISSIONER

Docket No. 4427-78.

74 T.C. 836 (1980)

CHESTER MATHESON AND MARJORIE E. MATHESON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 24, 1980.

Attorney(s) appearing for the Case

David I. Kaufman and George E. Ward, for the petitioners.

Joseph C. Hollywood, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $10,514 in petitioners' Federal income tax for 1976.1 The sole issue for our determination is whether petitioners may revoke their election under section 165(h).2

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts...

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