(petitioners, married couple, were victims of fraudulent investment scheme that seek refund of taxes based on losses sustained in scheme; petitioners claim deductible theft loss of over $2.5 million resulting in tax refund of over $300,000; operator of investment scheme (broker) would buy large block of stock in companies and artificially inflate price which would encourage customers to buy then operator would sell stocks and trigger gains for the broker, but losses for the clients; court determined that some of claimed losses not deductible because reasonable expectation of recovery remained; while summary judgment denied for government, court noted that some of claimed losses will not ultimately be deductible because stock at issue not purchased as part of fraudulent investment scheme; petitioners also denied summary judgment because material facts remained concerning whether petitioners had reasonable expectation of recovery with respect to other losses on stocks involved in scheme).