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TERRY v. COMMISSIONER

Docket No. 6743-74.

37 T.C.M. 389 (1978)

T.C. Memo. 1978-81

William E. Terry and Hazel B. Terry v. Commissioner.

United States Tax Court.

Filed February 28, 1978.

Attorney(s) appearing for the Case

Josh Don Curnell III, for the petitioners. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1970 in the amount of $1,749.52 and additions to tax under sections 6651(a) and 6653(a), I.R.C. 1954,1 in the amounts of $32.05 and $87.48, respectively.

The issues for decision are whether petitioners are entitled to deduct certain losses claimed on their return for 1970, and

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