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JONES v. COMMISSIONER

Docket No. 676.

3 T.C.M. 1060 (1944)

Susan Avery Jones v. Commissioner.

United States Tax Court.

Entered October 10, 1944.

Attorney(s) appearing for the Case

John R. Riley, Esq., and Darius F. Johnson, Esq., 428 Title Insurance Bldg., Los Angeles, Calif., for the petitioner. Byron M. Coon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

This proceeding involves an income tax deficiency for the year 1940 in the sum of $4,781.48. Several adjustments to petitioner's income were made by respondent but this proceeding challenges only one. The sole issue is whether respondent erred in refusing to allow as a deduction a loss sustained on the sale of certain real estate. The case was heard upon oral and documentary evidence.

Findings...

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