CEGIELSKI v. COMMISSIONER

Docket No. 6415-66.

27 T.C.M. 821 (1968)

T.C. Memo. 1968-169

Harold E. Cegielski by Dorothy P. Cegielski, his Guardian, and Dorothy P. Cegielski v. Commissioner.

United States Tax Court.

Filed August 5, 1968.


Attorney(s) appearing for the Case

Robert P. Burke, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in petitioners' income tax of $333.20 for the year 1965. The only issue presented is whether petitioners are entitled to a deduction of $5,933.16 for theft losses.

Findings of Fact

All the facts have been stipulated, and the stipulation of facts, with the exhibits attached thereto, is incorporated herein.

Petitioners, husband and wife, reside...

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