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LEITGEN v. COMMISSIONER

Docket No. 3616-77.

42 T.C.M. 1130 (1981)

T.C. Memo. 1981-525

L.W. and Barbara Leitgen v. Commissioner.

United States Tax Court.

Filed September 21, 1981.

Attorney(s) appearing for the Case

L.W. Leitgen, pro se. Robert M. Fowler, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income taxes:

  Year                  Deficiency

  1973 ................  $4,781.58
  1974 ................     567.65
  1975 ................   1,091.00

The sole issue remaining for decision is whether petitioners have established that they have a net operating loss from 1972 that may be carried forward to 1973...

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