HALPIN v. COMMISSIONER

Docket No. 27238.

10 T.C.M. 650 (1951)

John J. Halpin v. Commissioner.

United States Tax Court.

Entered June 29, 1951.


Attorney(s) appearing for the Case

John J. Halpin, pro se. Graham Loving, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner of Internal Revenue determined a deficiency in income tax against the petitioner for the calendar year 1945 in the amount of $8,168.06. The only issue presently in controversy is whether petitioner is entitled to deduct $15,000 alleged to be a loss on the sale of his former home.

Petitioner resides in Garden City, New York, and filed his income tax return for the calendar year...

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