SHUMAKER v. COMMISSIONER

Docket No. 26450.

10 T.C.M. 387 (1951)

Elizabeth Shumaker v. Commissioner.

United States Tax Court.

Entered April 23, 1951.


Attorney(s) appearing for the Case

Harvey M. Mabry, Esq., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $88.60 in the income tax of the petitioner for 1947. The issue is whether the Commissioner erred in disallowing $455 of the total loss of $1,655 claimed by the petitioner on her return on account of a theft.

Findings of Fact

The petitioner filed her individual income tax return for 1947 with the collector of internal revenue for the district of Florida.

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