Hallam v. Commissioner

MARIE E. HALLAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hallam v. Commissioner

Docket No. 15480-80.

United States Tax Court

T.C. Memo 1983-384; 1983 Tax Ct. Memo LEXIS 404; 46 T.C.M. (CCH) 638; T.C.M. (RIA) 83384;

June 29, 1983.

Allen R. Dyer, for the petitioner.

Clare J. Brooks, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent determined a deficiency of $1,776 in petitioner's income tax for 1977. The following issues are presented for our decision: (1) whether petitioner suffered a theft loss in 1977; (2) whether legal fees incurred…