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JOHNSON v. COMMISSIONER

Docket No. 15905-99.

81 T.C.M. 1538 (2001)

T.C. Memo. 2001-97

Harold A. Johnson v. Commissioner.

United States Tax Court.

Filed April 24, 2001.

Attorney(s) appearing for the Case

Harold A. Johnson, pro se.

Randall B. Pooler, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge.

Respondent determined a deficiency in petitioner's Federal income tax for 1998 in the amount of $2,111.

The issue for decision is whether petitioner is entitled to a deduction under section 165(c)(3) for a casualty or theft loss attributable to the foreclosure of his personal residence.1

FINDINGS OF FACT2<...

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