EZERINS v. COMMISSIONER

Docket No. 3842-83.

48 T.C.M. 107 (1984)

T.C. Memo. 1984-261

Elmars P. Ezerins and Gloria J. Ezerins v. Commissioner.

United States Tax Court.

Filed May 14, 1984.


Attorney(s) appearing for the Case

Elmars P. Ezerins, pro se, West Allis, Wis. Steven R. Guest, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,606 in petitioners' Federal income taxes for 1980. The deficiency resulted from the determination that petitioners had unreported interest income, which they have not contested, and from disallowance of an alleged theft loss.

Findings of Fact

Petitioners were residents of Wisconsin at the time they filed their petition herein.

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