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OSTROM v. COMMISSIONER

Docket No. 404-79.

77 T.C. 608 (1981)

C. A. AND MOLLIE J. OSTROM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1981.

Attorney(s) appearing for the Case

C. A. Ostrom, pro se.

Linda R. Dettery, for the respondent.

HALL, Judge:

Respondent determined a $9,878 deficiency in petitioners' 1976 income tax. In an amended answer, respondent increased the deficiency to $10,392. The sole issue is whether petitioners are entitled to deduct a payment made in settlement of a judgment rendered against petitioner C. A. Ostrom for alleged fraudulent misrepresentations.

FINDINGS OF FACT

Some of the facts have been stipulated...

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