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ESTATE OF O'CONNOR v. COMMISSIONER

Docket No. 12958.

7 T.C.M. 43 (1948)

Estate of J. C. O'Connor, deceased, Dallas National Bank, Trustee v. Commissioner.

United States Tax Court.

Entered January 30, 1948.

Attorney(s) appearing for the Case

S. G. Winstead, Esq., and Leslie Shults, Esq., for the petitioner. J. Marvin Kelley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined an income tax deficiency for the year 1942 in the amount of $4,623.03. The determination was based upon the rejection by the Commissioner of a claimed loss deduction in the amount of $27,802.21 in that year. The question for determination is whether or not the taxpayer did sustain the loss for which he claimed a deduction in the year...

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