Zervigon v. Commissioner

ALDO ZERVIGON & ROSALINA ZERVIGON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zervigon v. Commissioner

Docket No. 1394-74.

United States Tax Court

T.C. Memo 1975-99; 1975 Tax Ct. Memo LEXIS 274; 34 T.C.M. (CCH) 486; T.C.M. (RIA) 750099;

April 9, 1975, Filed

Aldo Zervigon, pro se. David M. Berman, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined a $1,178 deficiency in petitioners' 1972 income tax. At issue is whether they are entitled to carry forward losses which they incurred in 1960 and 1963 by reason of confiscations by the Cuban government in…