LIPKUS v. COMMISSIONER

Docket No. 2157-72.

32 T.C.M. 248 (1973)

T.C. Memo. 1973-56

Samuel Lipkus v. Commissioner.

United States Tax Court.

Filed March 5, 1973.


Attorney(s) appearing for the Case

Samuel Lipkus, pro se, 1 Harbour Drive, Edgewater, N.J. Thomas S. Carles, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $4,427.79 in petitioner's Federal income tax for the year 1968. In his notice of deficiency the respondent disallowed two deductions claimed by the petitioner on his 1968 Federal income tax return, namely, travel and transportation expenses of $808 and a theft loss of $14,600. Error was alleged in the petition with respect to the disallowance of these claimed deductions...

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