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ORR v. COMMISSIONER

Docket No. 14850-79.

41 T.C.M. 1074 (1981)

T.C. Memo. 1981-111

William C. and Cassie E. Orr v. Commissioner.

United States Tax Court.

Filed March 9, 1981.

Attorney(s) appearing for the Case

William C. Orr and Cassie E. Orr, pro se, Valparaiso, Ind. Rodney J. Bartlett, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for 1975 of $513.25. He also determined an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 of $25.66. The only issues for decision are: (1) Whether the petitioners were entitled to deductions for claimed capital and theft losses and for a claimed bad debt; and (2) whether they were liable for the...

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