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MAKOUIPOUR v. COMMISSIONER

Docket No. 45728-85.

55 T.C.M. 1516 (1983)

T.C. Memo. 1983-363

Iraj Makouipour and Shirin Makouipour v. Commissioner.

United States Tax Court.

Filed August 10, 1988.

Attorney(s) appearing for the Case

Morton D. Rosenthal, for the petitioners. Jeffrey A. Sherman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1981 and 1982 in the amounts of $5,784 and $2,668, respectively. The issue for decision is whether petitioners are entitled to a loss pursuant to section 1651 and an attendant carryover loss deduction pursuant to section 172(a) with respect to the expropriation of certain farmland in...

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