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CHRISTENSEN v. COMMISSIONER

Docket No. 20962-80.

47 T.C.M. 1558 (1984)

T.C. Memo. 1984-197

Robert F. Christensen and Eileen F. Christensen v. Commissioner.

United States Tax Court.

Filed April 23, 1984.

Attorney(s) appearing for the Case

Robert F. Christensen, pro se, Danville, Vt. Pamela V. Gibson and Sheldon M. Kay, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in the amounts of $2,909 and $3,343 in petitioners' joint Federal income tax for 1977 and 1978, respectively. The issues for decision are:

1. Whether petitioners are entitled to deduct a loss under section 165(a)1 on the sale of their house in 1977;

2. Whether petitioners are entitled to deduct rental losses in 1977...

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