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ROYSTON v. COMMISSIONER

Docket No. 2494-69 SC.

29 T.C.M. 8 (1970)

T.C. Memo. 1970-5

Eugene C. and A. Katherine Royston v. Commissioner.

United States Tax Court.

Filed January 7, 1970.

Attorney(s) appearing for the Case

Eugene C. Royston, pro se, 32 B-1 Beech Dr., Baltimore, Md. John J. Weiler, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $133.99 in petitioners' Federal income tax for the year 1967.

The only issue for decision is whether the petitioners are entitled to deduct $750 claimed as a theft loss on their 1967 Federal income tax return.

Findings of Fact

Eugene C. Royston and Anna Katherine Royston are husband and wife whose legal residence was Baltimore, Maryland...

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