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KOHN v. COMMISSIONER

Docket No. 7029.

4 T.C.M. 1050 (1945)

August Kohn, Jr., Husband, and Dorita Kohn, Wife, v. Commissioner.

United States Tax Court.

Entered December 4, 1945.

Attorney(s) appearing for the Case

N. E. Derrick, C. P. A., 1218 Sumter St., Columbia, S. C., and Fred D. Townsend, Esq., for the petitioners. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

This proceeding involves a redetermination of deficiency in income tax for the calendar year 1941 in the amount of $1,037.14 of which $928.92 is in controversy. The sole issue concerns the correctness of the respondent's action in disallowing certain long-term capital losses under section 24(b) of the Internal Revenue Code. Other adjustments made by the Commissioner are not challenged.

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