T.C. Memo. 2001-97
UNITED STATES TAX COURT
HAROLD A. JOHNSON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15905-99. Filed April 24, 2001.
Harold A. Johnson, pro se.
Randall B. Pooler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax for 1998 in the
amount of $2,111.
The issue for decision is whether petitioner is entitled to
a deduction under section 165(c)(3) for a casualty or theft loss
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