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HIGGINS v. COMMISSIONER

Docket No. 21448-92.

69 T.C.M. 2281 (1995)

T.C. Memo. 1995-139

Patrick O. Higgins and Janis T. Higgins v. Commissioner.

United States Tax Court.

Filed March 29, 1995.

Attorney(s) appearing for the Case

Patrick O. Higgins, pro se.

Brently W. Free, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1990 of $12,020, all of which is in dispute. The only issue to be decided is the amount of loss, if any, petitioners can deduct under section 165(c),1 on the sale of certain rental property in 1990. We hold that petitioners sustained no deductible loss on the...

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