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ROBINSON v. COMMISSIONER

Docket Nos. 1785-69, 3734-69.

31 T.C.M. 774 (1972)

T.C. Memo. 1972-156

Richard Robinson and Marcia Robinson, a/k/a Marcia Korn v. Commissioner.

United States Tax Court.

Filed July 24, 1972.

Attorney(s) appearing for the Case

Edward I. Haligman and Michael Korn, 15353 Weddington, Sherman Oaks, Calif., for the petitioners. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1965, 1966 and 1967 in the amounts of $1,356.60, $1,826.44 and $1,676.41, respectively. The issues for decision are:

(1) Whether petitioners are entitled to a deduction under section 165(a)1 in the taxable year 1965 for losses attributable to the expropriation of an interest in real property located...

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