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GRAF v. COMMISSIONER

Docket Nos. 6769, 6772.

6 T.C.M. 1089 (1947)

George H. Graf v. Commissioner. Estate of Elizabeth M. Graf, George H. Graf and Lester A. Graf, Executors v. Commissioner.

United States Tax Court.

Entered September 30, 1947.

Attorney(s) appearing for the Case

Glenn W. Woodin, Esq., 14-16 Lester Bldg., Dunkirk, N. Y., for the petitioner. J. Frost Walker, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined the income tax deficiencies for 1941 of $476.36 against George H. Graf and $586.42 against the estate of Elizabeth M. Graf, his deceased wife. The proceedings were joined for trial. The question in issue is whether a loss resulting from sale of real estate was an ordinary loss deductible in full or a capital loss deductible only in part.

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