ALLEN v. COMMISSIONER

Docket No. 22707.

16 T.C. 163 (1951)

MARY FRANCES ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 24, 1951.


Attorney(s) appearing for the Case

Anthony T. Antinozzi, Esq., for the petitioner.

Paul P. Lipton, Esq., for the respondent.


Petitioner contests respondent's adjustment disallowing a deduction for loss by theft, accounting for a deficiency of $1,800.16 in income tax for 1945.

FINDINGS OF FACT.

Petitioner, a resident of Greenwich, Connecticut, filed her Federal income tax return for 1945 with the collector of internal revenue for the district of Connecticut.

On January 21, 1945, petitioner owned a diamond brooch having a fair market value of $2,400. The brooch was about...

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