FREDKIN v. COMMISSIONER

Docket No. 9187-81.

51 T.C.M. 865 (1986)

T.C. Memo. 1986-154

Norman J. and Annie G. Fredkin v. Commissioner.

United States Tax Court.

Filed April 17, 1986.


Attorney(s) appearing for the Case

Shlomo Aaron Beilis and Donald Jay Pols, for the petitioners. John F. O'Brien and Robert B. Dugan, for the respondent.


Memorandum Opinion

CLAPP, Judge:

In a notice of deficiency, dated March 20, 1981, respondent determined deficiencies in petitioners' Federal income tax of $19,336 for 1977 and $15,881 for 1978.

This case is before the Court on respondent's motion for partial summary judgment filed pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The issue raised is whether petitioners may deduct claimed losses for the taxable years in issue to the...

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