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BROWN v. COMMISSIONER

Docket No. 5487-69 SC.

30 T.C.M. 257 (1971)

T.C. Memo. 1971-60

Landis G. Brown v. Commissioner.

United States Tax Court.

Filed March 29, 1971.

Attorney(s) appearing for the Case

Landis G. Brown, pro se, P. O. 428, Southport, N. C. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

Respondent determined a deficiency in petitioner's Federal income tax for year 1965 in the amount of $696.66. The issues are whether the petitioner is entitled to a theft loss deduction in the amount of $7,951.88 in the taxable year under the provisions of section 165(c)(3) of the Internal Revenue Code of 1954,1 and whether petitioner is entitled to a refund because...

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