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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