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ENNIS v. COMMISSIONER

Docket No. 6894-84.

51 T.C.M. 958 (1986)

T.C. Memo. 1986-178

Harry H. Ennis and Virginia Ennis v. Commissioner.

United States Tax Court.

Filed April 29, 1986.

Attorney(s) appearing for the Case

W. Kevin Jackson, for the petitioners. James B. Ausenbaugh, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

In a statutory notice dated December 15, 1983, respondent determined a deficiency in petitioners' 1981 Federal income tax liability in the amount of $37,670. Following concessions, the issue remaining for decision is whether petitioners suffered a theft loss deductible under section 165(c)(3).1

Findings of Fact

Some of the facts have been stipulated and are...

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