- 6 -
T.C. Memo. 1975-255, affd. without published opinion 538 F.2d 320
(3d Cir. 1976); Whiteman v. Commissioner, T.C. Memo. 1973-124.
Petitioners have provided no evidence to prove that a theft
occurred, the amount of the alleged theft, or their ownership of
the garments.
To reflect the foregoing and concessions of the parties,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011