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RITHOLZ v. COMMISSIONER

Docket No. 5035.

4 T.C.M. 954 (1945)

Samuel J. Ritholz and Sylvia Ritholz, his wife v. Commissioner.

United States Tax Court.

Entered October 22, 1945.

Attorney(s) appearing for the Case

Warren W. Grimes, Esq., 640 Shoreham Bldg., Washington, D. C., for the petitioners. Harold H. Hart, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $1,542.37 in the income tax of these petitioners for 1940. The petitioners contend, inter alia, that a loss sustained by Samuel from the sale of a piece of improved real estate was sustained in 1940 and not in 1939, as determined by the Commissioner.

Findings of Fact

The petitioners are husband and wife. They filed a joint income tax return for 1940 on the...

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