WHEELER v. COMMISSIONER

Docket No. 7424-76.

38 T.C.M. 1287 (1979)

T.C. Memo. 1979-333

Elvin K. and Jacqueline H. Wheeler v. Commissioner.

United States Tax Court.

Filed August 23, 1979.


Attorney(s) appearing for the Case

Elvin K. Wheeler, pro se, 19415 Hillford Ave., Carson, Calif. Marion Malone and H. Lloyd Nearing, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a $2,342 deficiency in petitioners' income tax for the taxable year 1973.

Due to concessions by petitioners, the only issue presented for our determination is whether respondent erred in disallowing a loss claimed in 1973.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts together with the exhibits attached...

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