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ARKIN v. COMMISSIONER

Docket No. 2946-78.

76 T.C. 1048 (1981)

LESTER J. ARKIN AND SANDRA ARKIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 1981.

Attorney(s) appearing for the Case

Alan Jeffrey Barash and S. Harvey Ziegler, for the petitioners.

W. Robert Abramitis, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar years 1974 and 1975 in the amounts of $5,734 and $4,799, respectively. Due to concessions by petitioner,1 the sole issues remaining for our decision are:

(1) Whether petitioner abandoned his interest in a Florida land trust in the year 1974, and if so, whether the loss sustained is ordinary or capital; and

(2) Whether...

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