WALLACH v. COMMISSIONER

Docket No. 23037.

10 T.C.M. 410 (1951)

Jacqueline Wallach v. Commissioner.

United States Tax Court.

Entered April 23, 1951.


Attorney(s) appearing for the Case

Irwin Lehmann, C. P. A., 1450 Broadway, New York 18, New York, for the petitioner. Robert M. Willan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in petitioner's income tax for the year 1945 in the amount of $1,539.81. The question is whether petitioner is entitled to any deduction under section 23 (e) (3) on account of the loss of certain of her jewelry by theft on May 11, 1945.

Findings of Fact

Petitioner is an individual living at 20 East 35th Street, New York, New York. She filed her individual income tax...

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