Robert Carmelo Torre - Page 1
















                                 T.C. Memo. 2001-218                                  


                               UNITED STATES TAX COURT                                


                         ROBERT CARMELO TORRE, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15186-99.                  Filed August 13, 2001.           


               Robert Carmelo Torre, pro se.                                          
               Julie L. Payne, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               WOLFE, Special Trial Judge:  Respondent determined a                   
          deficiency of $840 in petitioner’s Federal income tax for 1997.             
          The issues for decision are:  (1) Whether petitioner must include           
          in income dividends of $5,603 that he received during 1997 from             
          Fidelity Investments, and (2) whether petitioner is entitled to a           
          casualty or theft loss of $48,890.15 for 1997.                              






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