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HARRIS v. COMMISSIONER

Docket No. 4908-76.

37 T.C.M. 1370 (1978)

T.C. Memo. 1978-332

Otho E. Harris v. Commissioner.

United States Tax Court.

Filed August 23, 1978.

Attorney(s) appearing for the Case

James L. Fogle, for the petitioner. James C. Lanning, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,300.88 in the petitioner's Federal income tax for 1972 and an addition to tax of $20.02 under section 6651(a) of the Internal Revenue Code of 1954.1 Each party has conceded certain adjustments. The issues remaining for decision are: (1) whether the petitioner incurred a deductible loss due to theft during 1972; and (2) whether...

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