LANG v. COMMISSIONER

Docket No. 11618-79.

43 T.C.M. 976 (1982)

T.C. Memo. 1982-170

Howard A. Lang, Jr. and Janice H. Lang v. Commissioner.

United States Tax Court.

Filed April 1, 1982.


Attorney(s) appearing for the Case

Howard A. Lang, Jr., pro se. Marilyn S. Ames, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $713.84 deficiency in petitioners' 1976 Federal income tax. After concessions, the sole issue for decision is whether petitioners realized an ordinary loss with respect to the disposition of their interest in a tract of real estate.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Howard A. Lang, Jr. (hereinafter petitioner...

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