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DEVENDORF v. COMMISSIONER

Docket No. 8573-76.

42 T.C.M. 1753 (1981)

T.C. Memo. 1981-680

Alfred E. Devendorf and Barbara L. Devendorf v. Commissioner.

United States Tax Court.

Filed November 25, 1981.

Attorney(s) appearing for the Case

Ira B. Stechel, 505 Park Ave., New York, N.Y., and Joseph B. Pritti, 445 Park Ave., New York, N.Y., for the petitioners. Lewis R. Mandel and Michael Shaff, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies in petitioners' federal income tax as follows:

  Year                    Deficiency

  1970 .................  $ 4,677.60
  1971 .................   51,074.00

The sole issue presented is whether petitioners are entitled to net operating loss carrybacks to the taxable years 1970 and 1971 as a result of a theft loss, within the meaning of section...

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