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HUEY v. COMMISSIONER

Docket No. 26594-83.

50 T.C.M. 430 (1985)

T.C. Memo. 1985-348

Dicky Huey and Neeta Huey, Petitioners v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

Filed July 15, 1985.

Attorney(s) appearing for the Case

Daniel R. Rutherford 401 S. St. Marys, San Antonio, Tex., for the petitioners. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $19,261 in petitioners' Federal income tax for 1979 together with an addition to tax under section 6653(a)1 in the amount of $963.05. The issue for decision is whether petitioners' investment of $39,800 in San Antonio Basketball, Ltd., a limited partnership, is deductible for 1979 as a theft loss under section 165(a...

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