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MAZZEI v. COMMISSIONER

Docket No. 6007-70.

61 T.C. 497 (1974)

RAYMOND MAZZEI AND ELIZABETH D. MAZZEI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 23, 1974.

Attorney(s) appearing for the Case

Carle E. Davis and Rosewell Page III, for the petitioners.

David E. Price, for the respondent.

QUEALY, Judge:

Respondent determined a deficiency in income tax against petitioners for the taxable year 1965 in the amount of $7,676.86. As a result of certain concessions by the parties, the sole question presented for decision is whether the petitioners are entitled to deduct a loss in the taxable year 1965 on account of being defrauded in a scheme to reproduce United States currency. Petitioners claim the deduction under section 165(c)(2)

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