Hix v. Commissioner

GAYLE D. HIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hix v. Commissioner

Docket No. 10368-77.

United States Tax Court

T.C. Memo 1979-105; 1979 Tax Ct. Memo LEXIS 423; 38 T.C.M. (CCH) 491; T.C.M. (RIA) 79105;

March 22, 1979, Filed

Gayle D. Hix, pro se.

Gordon F. Moore II, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1974 in the amount of $4,119.20.The issues for decision are (1) the amount of loss to which petitioner is entitled in 1974 on the sale of rental…