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LEGGETT v. COMMISSIONER

Docket No. 19615.

8 T.C.M. 718 (1949)

Milton W. Leggett and Lucille S. Leggett v. Commissioner.

United States Tax Court.

Entered August 25, 1949.

Attorney(s) appearing for the Case

Robert G. MacAlister, Esq., 700 Jones Law Bldg., Pittsburgh, Pa., for the petitioners. Louis A. Boxleitner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1944 and 1945 in the amounts of $292.40 and $361.05. The only issue for decision is whether stock of Construction Loan & Mortgage Company was worthless at the beginning of 1944.

Findings of Fact

The petitioners are husband and wife who filed joint returns for 1944 and 1945 with the collector of...

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