WHITCOMB v. COMMISSIONER

Docket Nos. 17925, 17973.

8 T.C.M. 907 (1949)

Addie R. Whitcomb v. Commissioner. Beulah Whitcomb Summers v. Commissioner.

United States Tax Court.

Entered October 6, 1949.


Attorney(s) appearing for the Case

Dorothy Ann Kinney, Esq., Amarillo Bldg., Amarillo, Tex., for the petitioners. John W. Alexander, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings, consolidated for hearing, involve deficiencies in income taxes for 1944, $7,098.75 in Docket No. 17925 and $108.51 in Docket No. 17973. The issue in each proceeding is whether respondent erred in disallowing as a deduction in the taxable year an ordinary loss sustained on the sale of real property.

Findings of Fact

The petitioners are sisters, Addie R. Whitcomb, hereinafter...

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