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NEWBRE v. COMMISSIONER

Docket No. 406-70SC.

30 T.C.M. 705 (1971)

T.C. Memo. 1971-165

Richard N. and Juanita D. Newbre v. Commissioner.

United States Tax Court.

Filed July 15, 1971.

Attorney(s) appearing for the Case

Richard N. Newbre, pro se, 527 N. Cherokee Ave., Los Angeles, Calif. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1967 in the amount of $411.25. Three issues are presented for our decision: (1) Whether petitioners may deduct a claimed loss of $2,645 arising from the sale of their former residence located in Boise, Idaho in 1967, under the provisions of section 165(c)(2), Internal Revenue Code of 1954;1

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