T.C. Memo. 1998-13 UNITED STATES TAX COURT FRANCISCO A. MURILLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18163-96. Filed January 12, 1998. Francisco A. Murillo, pro se. Andrew J. Mandell and Lewis J. Abrahams, for respondent. MEMORANDUM OPINION TANNENWALD, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $94,759 for the taxable year 1992. The issues for decision are: (1) Whether petitioner is entitled to a loss deduction for money forfeited to the United States;Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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