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ESTATE OF KOEN v. COMMISSIONER

Docket Nos. 21379, 21380.

14 T.C. 1406 (1950)

ESTATE OF L. O. KOEN, DECEASED, IRENE KOEN, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. IRENE KOEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1950.

Attorney(s) appearing for the Case

Murray G. Smyth, Esq., and Felix T. Terry, C. P. A., for the petitioners.

John P. Higgins, Esq., for the respondent.

These proceedings involve income tax deficiencies for the year 1943, as follows:

L. O. Koen --------------------------   $1,815.81
Irene Koen --------------------------    1,815.81

L. O. Koen died in 1949, and Irene Koen, as administratrix of his estate, was substituted as petitioner herein.

L. O. Koen and his wife, Irene Koen, deducted $20,000 as a community loss on their returns for the taxable...

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