WHITAKER v. COMMISSIONER

Docket No. 39151-85.

56 T.C.M. 47 (1988)

T.C. Memo. 1988-418

William T. Whitaker v. Commissioner.

United States Tax Court.

Filed September 6, 1988.


Attorney(s) appearing for the Case

John Kennedy Lynch, for the petitioner. Steven A. Walk, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency of $36,429 in petitioner's 1981 Federal income tax. After concessions, the issues remaining for decision are: (1) whether petitioner is entitled to claim dependency exemptions for his two daughters; (2) whether petitioner is entitled to claim a theft loss in the amount of $4,500; (3) whether petitioner is entitled to various Schedule C deductions for expenses incurred...

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