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RICHARDS v. COMMISSIONER

Docket No. 41654-84.

53 T.C.M. 1016 (1987)

T.C. Memo. 1987-280

Harold J. and Mary Ellen C. Richards v. Commissioner.

United States Tax Court.

Filed June 8, 1987.

Attorney(s) appearing for the Case

Harold J. Richards, pro se. John C. McDougal, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax in the amount of $12,524 for taxable year 1976 and $2,390.90 for taxable year 1980.

The issues for decision are: (1) whether petitioners are entitled to an ordinary stock loss under the provisions of section 12441 for stock that became worthless for taxable year 19792

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