CLEMONS v. COMMISSIONER

Docket No. 7118-77.

38 T.C.M. 1071 (1979)

T.C. Memo. 1979-273

George L. and Pearline Clemons v. Commissioner.

United States Tax Court.

Filed July 23, 1979.


Attorney(s) appearing for the Case

George L. Clemons, pro se, 981 E. 34th St., Los Angeles, Calif. David Roth, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $606 in petitioners' income tax for the taxable year 1975.

The issues presented by this case are as follows:

(1) Whether petitioners are entitled to a theft loss deduction for work tools stolen in 1975.

(2) Whether petitioners are entitled to deductions for casualty losses in excess of the amounts allowed by respondent; and

(3) Whether...

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