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T.P. v. COMMISSIONER

Docket No. 9233-99.

85 T.C.M. 1091 (2003)

T.C. Memo. 2003-93

T.P. and Najieh R. Crigler v. Commissioner.

United States Tax Court.

Filed March 28, 2003.

Attorney(s) appearing for the Case

T.P. Crigler, pro se.

James R. Rich, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax of $19,675 and an accuracy-related penalty under section 6662 of $3,935 for 1995.

The issues for decision are:

1. Whether petitioners may deduct an ordinary loss of $100,000 under section 1244 for loss in value of petitioner's FabuGlass stock in 1995. We hold that they may not.

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