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TAYLOR v. COMMISSIONER

Docket No. 6653-81.

45 T.C.M. 545 (1983)

T.C. Memo. 1983-34

Jay S. Taylor and Louise F. Taylor v. Commissioner.

United States Tax Court.

Filed January 18, 1983.

Attorney(s) appearing for the Case

Jay S. Taylor, pro se. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $4,015 in petitioners' Federal income tax for the year 1978 and additions to tax under sections 6651(a)1 and 6653(a) in the amount of $314.16 and $200.75, respectively.

The issues for decision are:

1. Whether petitioners are entitled to a deduction for a claimed loss of...

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