Harold A. Johnson - Page 1

                                  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             

Page:   1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011