Jenny v. Commissioner

HENRY JENNY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jenny v. Commissioner

Docket No. 7703-75.

United States Tax Court

T.C. Memo 1977-142; 1977 Tax Ct. Memo LEXIS 296; 36 T.C.M. (CCH) 607; T.C.M. (RIA) 770142;

May 12, 1977, Filed

Michael Antin, for the petitioner.

Marion Westen, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $4,208 for the taxable year 1972. The sole issue remaining for our determination is the amount of unreimbursed theft loss which petitioner is…