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...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.