Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $13,364.98 in petitioner's Federal income tax for the year 1983.
The issues are whether petitioner in 1983 is entitled to: (1) a theft loss deduction equal to one half of the funds that his wife, from whom he was later separated and divorced, withdrew from their joint bank accounts; (2) a theft loss deduction for one half of the value of household furnishings...
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