MANAHAN v. COMMISSIONER

Docket No. 25760.

9 T.C.M. 1095 (1950)

Mary I. Manahan v. Commissioner.

United States Tax Court.

Entered November 29, 1950.


Attorney(s) appearing for the Case

Edward J. Scheel, Esq., for the petitioner. Lester H. Salter, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1947. Deficiency was determined in the amount of $209. The petitioner asks for a refund of $406.92. The only issue presented is whether the petitioner is entitled to a deduction for loss of a brooch. We make the following findings of fact:

[The Facts]

The petitioner, a resident of Morristown, New Jersey, filed her Federal income tax returns for...

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