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COTTRELL v. COMMISSIONER

Docket No. 667-69.

29 T.C.M. 956 (1970)

T.C. Memo. 1970-218

Richard F. Cottrell and Jean S. Cottrell v. Commissioner.

United States Tax Court.

Filed July 29, 1970.

Attorney(s) appearing for the Case

Richard F. Cottrell, pro se, 6845 Stanley Ave., Carmichael, Calif. Richard D. Worsley, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $2,276.78 in petitioners' income taxes for the taxable year 1966.

The issues remaining to be decided are (1) whether petitioners are entitled to a deduction under section 1651 for a loss sufferred on the sale of their residence and (2) whether section 165 is constitutional within the meaning of the due process clause of the fifth amendment.

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