(petitioner claimed $188,070 theft loss deduction for loss associated with home remodeling project; construction company found to have engaged in criminal statutory offense of home repair fraud under state (IL) law and petitioner's contract with construction company was for home repair; as such, petitioner was victim of "theft" for purposes of I.R.C. Sec. 165; loss claimed on 2007 return and court agreed inasmuch as petitioner had reasonable prospect of recovery in 2006 what expired in 2007 and, therefore, 2007 is correct year for theft loss to be claimed; while theft loss claimable in year theft discovered, under Treas. Reg. Sec. 1.165-1(d)(1) if there is a reasonable prospect of recovery in year of discovery no deduction allowed until tax year in which it can be ascertained with reasonable certainty that reimbursement cannot be received).