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MARINE v. COMMISSIONER

Docket No. 8077-85.

92 T.C. 958 (1989)

JAMES B. MARINE AND VERA L. MARINE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 11, 1989.

Attorney(s) appearing for the Case

Arthur A. Armstrong, for the petitioners.

James M. Kamman, Benjamin Duncan, and Jolynn L. Ricks, for the respondent.

COHEN, Judge:

Respondent determined deficiencies of $29,851.66, $22,034, $9,215.95, and $9,578 in petitioners' Federal income tax for 1979, 1980, 1981, and 1982, respectively, and an addition to tax under section 6661 of $957.80 for 1982. The issues for decision are (1) whether petitioners have deductible theft losses on their initial cash contributions to certain limited partnerships; (2) whether petitioners are entitled to claim losses in connection with...

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