WEEKS v. COMMISSIONER

Docket Nos. 105363, 105364.

1 T.C.M. 151 (1942)

Harry C. Weeks v. Commissioner. Ethel Gill Weeks v. Commissioner.

United States Tax Court.

Entered November 24, 1942.


Attorney(s) appearing for the Case

R. B. Cannon, Esq., 911 Sinclair Bldg., Fort Worth, Tex., for the petitioners. Donald P. Moyers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, J.:

These consolidated proceedings each are brought for a redetermination of deficiencies in income tax for the years 1936 and 1937 in the amounts of $544.39 and $1,407.49, respectively.

The issues are (1) whether petitioners sustained a deductible loss on the dissolution of a law partnership, petitioner Harry C. Weeks having paid $25,000 to enter its predecessor; (2) whether such loss, if any, occurred...

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