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HELTZER v. COMMISSIONER

Docket No. 24720-86.

62 T.C.M. 518 (1991)

T.C. Memo. 1991-404

Eric Heltzer and Carol Heltzer v. Commissioner.

United States Tax Court.

Filed August 19, 1991.

Attorney(s) appearing for the Case

Vincent J. Russo, 10 E. 40th St., New York, N.Y., Dennis J. Pappas, V. Roy Cacciatore, and Frederick J. Kramer, for the petitioners. William S. Garofalo, William F. Halley, and Barbara J. Fazekas, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

The primary issue in this case is whether petitioners may deduct claimed losses from London straddles transactions in 1980, 1981, and 1982, and from stripped U.S. Treasury notes in 1981. As discussed herein, we hold that they may not.

Respondent determined the following deficiencies in petitioners' Federal income tax, additions to tax, and increased...

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