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ERWIN v. COMMISSIONER

Docket No. 2980-76.

37 T.C.M. 36 (1978)

T.C. Memo. 1978-10

Milton C. Erwin and Theomarie O. Erwin v. Commissioner.

United States Tax Court.

Filed January 9, 1978.

Attorney(s) appearing for the Case

Milton C. Erwin and Theomarie O. Erwin, pro se, 292 Granada Ave., Long Beach, Calif. Karl D. Zufelt, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1968, 1969, 1970, and 1971 in the amounts of $3,738.85, $4,393.53, $1,715.06, and $1,609.45, respectively.1

The issues for decision are:

(1) Whether petitioners are entitled to a deduction in 1971 for a theft loss in the amount of $75,000, or any portion thereof, for...

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