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SCHWARTZ v. COMMISSIONER

Docket No. 22677.

10 T.C.M. 400 (1951)

Nathan Schwartz and Rose Schwartz v. Commissioner.

United States Tax Court.

Entered April 25, 1951.

Attorney(s) appearing for the Case

Nathan Schwartz, pro se. William E. Murray, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax of the petitioners for the year 1945 in the amount of $3,198.59. The issues are:

1. Did the petitioners sustain a deductible loss in the year 1945 because of the sale of certain property in Florida for delinquent taxes?

2. If a loss was sustained in 1945 from the sale of that property for delinquent taxes, is it...

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