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TIPPIN v. COMMISSIONER

Docket No. 3096-84.

55 T.C.M. 1177 (1988)

T.C. Memo. 1988-284

James W. Tippin and Billie R. Tippin v. Commissioner.

United States Tax Court.

Filed June 28, 1988.

Attorney(s) appearing for the Case

James W. Tippin, Leawood, Kan., pro se. Frank M. Schuler and Michael L. Boman, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1980 in the amount of $699.83. After concessions1 the principal issue for decision is whether petitioners' stock in Action Domestic, Inc. became worthless within the meaning of section 165(g)2 in 1980. If so, there are subsidiary issues as to the amount of the deductible...

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