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PIEKARCZYK v. COMMISSIONER

Docket No. 734-84.

52 T.C.M. 128 (1986)

T.C. Memo. 1986-359

Francis S. Piekarczyk v. Commissioner.

United States Tax Court.

Filed August 7, 1986.

Attorney(s) appearing for the Case

Francis S. Piekarczyk, pro se. Teri A. Frank, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

For the calendar year 1980, respondent determined a deficiency of income tax against petitioner in the amount of $1,197, together with additions to tax under sections 6651(a) and 6653(a),1 in the respective amounts of $299.25 and $79.85. After concessions on both sides, the sole issue for our determination is whether petitioner suffered a deductible loss in 1980 on account...

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