WAGNER v. COMMISSIONER

Docket No. 39005-87.

58 T.C.M. 1239 (1990)

T.C. Memo. 1990-31

Marshall James Wagner, Jr. v. Commissioner.

United States Tax Court.

Filed January 17, 1990.


Attorney(s) appearing for the Case

Marshall James Wagner, Jr., pro se. J. Scot Simpson, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $13,364.98 in petitioner's Federal income tax for the year 1983.

The issues are whether petitioner in 1983 is entitled to: (1) a theft loss deduction equal to one half of the funds that his wife, from whom he was later separated and divorced, withdrew from their joint bank accounts; (2) a theft loss deduction for one half of the value of household furnishings...

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