CHAPMAN v. COMMISSIONER

Docket No. 23416.

10 T.C.M. 835 (1951)

William O. Chapman v. Commissioner.

United States Tax Court.

Entered September 7, 1951.


Attorney(s) appearing for the Case

William O. Chapman, pro se. William M. Fay, Esq., and Sanford M. Stoddard, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1944 in the amount of $159.85.

The sole issue is whether petitioner sustained a deductible loss on the sale of certain shares of corporate stock.

The case was submitted on the testimony of petitioner and exhibits.

Findings of Fact

Petitioner is a resident of the City of Washington, D. C. His return...

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