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HATHAWAY v. COMMISSIONER

Docket No. 7368-79.

41 T.C.M. 1376 (1981)

T.C. Memo. 1981-209

Benjamin H. Hathaway and Mary L. Hathaway v. Commissioner.

United States Tax Court.

Filed April 27, 1981.

Attorney(s) appearing for the Case

Thomas G. Foley, Jr., 831 State St. Santa Barbara, Calif, for the petitioners. Jordan P. Weiss, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax in the amount of $721 for the calendar year 1975. The issue for decision is whether petitioner is entitled to a deduction of $19,000 either as a nonbusiness bad debt under section 166(d), I.R.C. 1954,1 or as a theft loss under section 165(c)(3).

Findings of Fact

Some of the facts have been stipulated...

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