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BOISSEVAIN v. COMMISSIONER

Docket No. 29377.

17 T.C. 325 (1951)

JAN G. J. BOISSEVAIN AND MARIAN A. BOISSEVAIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 20, 1951.

Attorney(s) appearing for the Case

Louis Janin, Esq., for the petitioners.

John D. Picco, Esq., for the respondent.

The respondent has determined a deficiency in income tax for 1944 in the amount of $1,966.35. The respondent concedes that the petitioners are entitled to a deduction for $1,000 for a long term capital loss from the worthlessness of stock of Double Arrow Ranch, Inc., under section 117 (d) of the Code. The petitioner concedes that the amount of a deduction claimed for a bad debt loss does not exceed $6,493.94. The only question to...

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