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THOMAS v. COMMISSIONER

Docket No. 3840.

4 T.C.M. 27 (1945)

J. E. Thomas and W. A. Thomas, Husband and Wife v. Commissioner.

United States Tax Court.

January 11, 1945.

Attorney(s) appearing for the Case

W. V. Birchfield, Esq., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

The Commissioner determined a deficiency of $222.03 in income tax for the year 1941, disallowing for lack of substantiation a deduction of $1,763.24 claimed for loss on endorsements. At trial the petitioner modified his claimed deduction to one for a loss under section 23 (e) of the Internal Revenue Code.

Findings of Fact

Petitioners, husband...

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