EDWARDS v. COMMISSIONER

Docket No. 2753-73.

34 T.C.M. 373 (1975)

T.C. Memo. 1975-72

Jack C. Edwards v. Commissioner.

United States Tax Court.

Filed March 24, 1975.


Attorney(s) appearing for the Case

Jack C. Edwards, pro se, 6623 W. Reade, Phoenix, Ariz. Douglas K. Cook, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $995.60 in petitioner's 1971 Federal income tax. Petitioner having made a number of concessions, the following two issues remain for our decision: (1) whether petitioner is entitled to dependency exemptions for his three children by a former marriage; (2) whether he may deduct, as a theft loss, amounts allegedly taken from him by a state trooper during an...

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