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OTT v. COMMISSIONER

Docket No. 832.

2 T.C.M. 1147 (1943)

Martin D. Ott v. Commissioner.

United States Tax Court.

Entered December 24, 1943.

Attorney(s) appearing for the Case

F. C. Harrison, Esq., 1106 Davenport Bank Bldg., Davenport, Ia., for the petitioner. Carroll Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies of $104.24, $276.82 and $194.37 in the petitioner's income taxes for the years 1939, 1940 and 1941, respectively.

The petitioner challenges the refusal of the respondent to allow a deduction of the following items:

1. A loss of $2,000 due to the worthlessness of Arizona Comstock Corporation stock (1939).

2. Losses...

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