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SAVA-GOIU v. COMMISSIONER

Docket No. 21821.

9 T.C.M. 128 (1950)

Henriette Sava-Goiu v. Commissioner.

United States Tax Court.

Entered February 21, 1950.

Attorney(s) appearing for the Case

Irving M. Gruber, Esq., for the petitioner. Robert M. Willan, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $221.98 in income tax for 1944 predicated on a disallowance of a deduction of $600 claimed for alleged loss by theft of a large topaz ring. Two questions are presented:

1. Was there a loss by theft?

2. What was the value of the ring at the time of its disappearance?

[The Facts]

In 1944 petitioner...

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