HALL v. COMMISSIONER

Docket No. 3340-74.

35 T.C.M. 562 (1976)

T.C. Memo. 1976-124

John Hall v. Commissioner.

United States Tax Court.

Filed April 22, 1976.


Attorney(s) appearing for the Case

James D. O'Connell, for the petitioner. Andrew B. Shaffer, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1972 Federal income tax of $2,753.24.

The two issues for decision are: (1) whether petitioner is entitled to claim dependency deductions for his sister and for one of his nieces; and (2) whether petitioner is entitled to a deduction for a theft loss.

Findings of Fact

Petitioner, John Hall, filed an income tax return as a single...

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