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GEIGER v. COMMISSIONER

Docket No. 3289-05.

92 T.C.M. 510 (2006)

T.C. Memo. 2006-271

Bennett Geiger v. Commissioner.

United States Tax Court.

December 26, 2006.

Attorney(s) appearing for the Case

Frank R. Keasler, Jr., for petitioner.

W. Benjamin McClendon, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined a deficiency in petitioner's 2000 Federal Income tax of $159,008 and an accuracy-related penalty of $31,802 pursuant to section 6662(a).1 The issues we must decide are: (1) Whether petitioner qualifies for a theft loss deduction pursuant to section 165(c) in excess of $5,586; (2) if petitioner is entitled to the deduction, whether it is properly claimed...

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