ANDERSON v. COMMISSIONER

Docket No. 25392-81.

47 T.C.M. 1123 (1984)

T.C. Memo. 1984-82

James B. Anderson v. Commissioner.

United States Tax Court.

Filed February 22, 1984.


Attorney(s) appearing for the Case

Gerald D. Colvin, Jr., for the petitioner. Linda J. Wise, for the respondent.


SHIELDS, Judge:

Respondent determined a deficiency of $15,136.89 in the income tax due from petitioner for 1978. After concessions, the issues remaining for our decision are: (1) whether or not the petitioner is entitled to have the deficiency computed on the basis of a joint return; and (2) what amount, if any, is the petitioner entitled to deduct for theft losses.

Findings of Fact

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

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