Bugnolo v. Commissioner

Dimitri S. Bugnolo and Doris C. Bugnolo v. Commissioner.

Bugnolo v. Commissioner

Docket No. 6803-70 SC.

United States Tax Court

T.C. Memo 1971-141; 1971 Tax Ct. Memo LEXIS 188; 30 T.C.M. (CCH) 611; T.C.M. (RIA) 71141;

June 16, 1971, Filed.

Dimitri S. Bugnolo, pro se, 71 Canonchet Dr., Portsmouth, R. I.Edward De Franceschi, for the respondent.

GUSSIS

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner: Respondent determined a deficiency of $940.54 in the petitioners' Federal income tax for the year 1968. The issues are (1) whether petitioners are entitled to deduct a purported loss incurred in…