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RANDOLPH v. COMMISSIONER

Docket No. 108629.

1 T.C.M. 258 (1942)

L. S. Randolph v. Commissioner.

United States Tax Court.

Entered December 21, 1942.

Attorney(s) appearing for the Case

Fenelon Boesche, Esq., Bradford J. Williams, Esq., Roscoe E. Harper, Esq., and Richard P. Ryan, Esq., for the petitioner. E. G. Sievers, Esq., and L. R. Vanburg, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

The respondent has determined deficiencies in petitioner's income tax for 1938 and 1939 in the respective amounts of $961.94 and $330.57. The only question in issue is whether certain oil and gas royalties which petitioner owned became worthless, giving rise to deductible losses, during the years involved. The essential facts pertaining to the acquisition, location and history of the oil and gas royalties involved have been...

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