Brown v. Commissioner

Landis G. Brown v. Commissioner.

Brown v. Commissioner

Docket No. 5487-69 SC.

United States Tax Court

T.C. Memo 1971-60; 1971 Tax Ct. Memo LEXIS 280; 30 T.C.M. (CCH) 257; T.C.M. (RIA) 71060;

March 29, 1971. Filed

Landis G. Brown, pro se, P.O. 428, Southport, N.C.Frank D. Armstrong, Jr., for the respondent.

JOHNSTON

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner: Respondent determined a deficiency in petitioner's Federal income tax for year 1965 in the amount of $696.66. The issues are whether the petitioner is entitled to a theft loss deduction in the amount of $7,951.88 in the taxable…