JACOBSON v. COMMISSIONER

Docket No. 3907-77.

73 T.C. 610 (1979)

CHARLOTTE JACOBSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1979.


Attorney(s) appearing for the Case

David G. Shaftel, for the petitioner.

Michael R. McMahon, for the respondent.


HALL, Judge:

Respondent determined a $623 deficiency in petitioner's income tax for 1974. Due to concessions made by petitioner, the issues remaining for decision are:

(1) Whether petitioner is entitled to deduct $5,900 as a theft loss;

(2) Whether petitioner and her husband are entitled to file a joint return under section 6013(b).1

FINDINGS OF FACT

Some of the facts have been stipulated by the...

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