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PRIMAS v. COMMISSIONER

Docket No. 35185-85.

55 T.C.M. 1479 (1988)

T.C. Memo. 1988-352

Arthur M. and Brenda L. Primas v. Commissioner.

United States Tax Court.

Filed August 8, 1988.

Attorney(s) appearing for the Case

Marjorie Patmon, 211 N. Robinson, Oklahoma City, Okla., for the petitioners. Thomas J. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

For petitioners' taxable year ending December 31, 1981, respondent determined a deficiency in petitioners' Federal income taxes of $2,234 and an addition to tax under section 6651(a)(1)1 of $60.29.

The issues for decision are: (1) whether petitioners are entitled to a theft loss deduction in 1981, and, if so, the amount of this deduction; (2) whether petitioners...

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