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HOFFMAN v. COMMISSIONER

Docket No. 25622.

10 T.C.M. 451 (1951)

Wilbur M. Hoffman v. Commissioner.

United States Tax Court.

Entered May 14, 1951.

Attorney(s) appearing for the Case

Wilbur M. Hoffman, pro se. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in income tax for the calendar year 1948 in the amount of $96. The issues are:

(1) Did petitioner incur a deductible loss in that year in connection with the operation of a mink ranch and, if so, in what amount?

(2) Is petitioner entitled to a deduction for expenses incurred in selling life insurance in 1948 and, if so, in what amount?

Findings...

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