Brennan v. Commissioner

John T. Brennan and Monica F. Brennan v. Commissioner.

Brennan v. Commissioner

Docket No. 2531-70 SC.

United States Tax Court

T.C. Memo 1971-176; 1971 Tax Ct. Memo LEXIS 153; 30 T.C.M. (CCH) 751; T.C.M. (RIA) 71176;

July 26, 1971, Filed.

John T. Brennan, pro se, 59 Berry Place, Glen Rock, N. J.James A. McNabb, Jr., for the respondent.

JOHNSTON

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner: The respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $539.01. The issues for decision are whether petitioners are entitled to deductions for lost…