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HERBERICH, HALL, HARTER AGENCY, INC. v. COMMISSIONER

Docket No. 2661.

3 T.C.M. 420 (1944)

Herberich, Hall, Harter Agency, Inc. v. Commissioner.

United States Tax Court.

Entered May 4, 1944.

Attorney(s) appearing for the Case

Alfred Herberich, Esq., Ohio Bldg., Akron, O., and C. G. Rausch, C. P. A., 510 Metropolitan Bldg., Akron, O., for the petitioner. T. F. Callahan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves tax deficiencies for the calendar year 1941 as follows:

  Income tax ............................  $2,730.08
  Declared value excess-profits tax .....     424.33
  Excess-profits tax ....................     495.95

The sole issue is the propriety of the disallowance of the sum of $7,500 as a long term capital loss representing the alleged worthlessness...

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