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FIRST NATIONAL BANK OF BELLFLOWER v. COMMISSIONER

Docket No. 9351.

10 T.C. 357 (1948)

FIRST NATIONAL BANK OF BELLFLOWER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 25, 1948.

Attorney(s) appearing for the Case

George H. Koster, Esq., for the petitioner.

H. Arlo Melville, Esq., for the respondent.

The Commissioner determined a deficiency of $113.95 in declared value excess profits tax for 1943 and $3,044.78 in excess profits tax for the short taxable year January 1 to October 18, 1943. One of the issues raised in the petition was settled by a stipulation, to which effect will be given under Rule 50. The remaining issue is whether the Commissioner erred in disallowing an amount which the petitioner had deducted from gross income as a loss.

FINDINGS OF FACT...

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