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Michael v. Commissioner

Docket No. 10840-02.

87 T.C.M. 1394 (2004)

T.C. Memo. 2004-134

Michael R. and Helen G. Joseph v. Commissioner.

United States Tax Court.

June 8, 2004.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., for petitioners.

David Lau, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year          Deficiency
1998               $ 801
1999              32,509

The issue for decision is whether petitioners are entitled to claimed capital loss carryover deductions relating to a 1995 purported sale of residential property located in Honolulu, Hawaii.

Unless...

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