HARRIS v. COMMISSIONER

Docket No. 14143.

11 T.C. 864 (1948)

W. H. HARRIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 29, 1948.


Attorney(s) appearing for the Case

W. H. Harris, pro se.

F. L. Van Haaften, Esq., for the respondent.


This proceeding involves income and victory taxes for the calendar year 1943 in the amount of $737.62. The respondent requests an increased deficiency in the sum of $25.90.

The issues are:

(1) Whether the respondent erred in disallowing a claimed loss of $10,800 on petitioner's 1942 income tax return.

(2) If the respondent erred as to issue (1), did the respondent further err in disallowing a claimed loss for 1942 carried forward to petitioner's 1943...

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