HALLAM v. COMMISSIONER

Docket No. 15480-80.

46 T.C.M. 638 (1983)

T.C. Memo. 1983-384

Marie E. Hallam v. Commissioner.

United States Tax Court.

Filed June 29, 1983.


Attorney(s) appearing for the Case

Allen R. Dyer, 549 Equitable Bldg., Baltimore, Md., for the petitioner. Clare J. Brooks, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $1,776 in petitioner's income tax for 1977. The following issues are presented for our decision: (1) whether petitioner suffered a theft loss in 1977; (2) whether legal fees incurred in a suit to recover stolen funds are deductible; (3) whether petitioner paid certain state sales taxes in 1977; and (4) whether petitioner...

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