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ESTATE OF De ROSSETT v. COMMISSIONER

Docket No. 2743-73.

34 T.C.M. 590 (1975)

T.C. Memo. 1975-123

Estate of E.E. De Rossett, Deceased, and Estate of Julia De Rossett, Deceased, Ralph W. Brite, Executor v. Commissioner.

United States Tax Court.

Filed May 5, 1975.

Attorney(s) appearing for the Case

Ralph W. Brite, 1600 Frost Bank Tower, San Antonio, Tex., for the petitioners. Daniel A. Taylor, Jr., and William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in the Federal income tax of petitioners:

         1968 .............. $13,071
         1969 ..............   6,048

We are to decide whether the De Rossetts were entitled to a theft loss deduction of $20,000 for 1968 and a bad debt deduction of $10,829.50 for that same year; and whether certain deductions1

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