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DURHAM v. COMMISSIONER

Docket Nos. 26998, 26999.

11 T.C.M. 228 (1952)

Oren M. Durham v. Commissioner. Celia K. Durham v. Commissioner.

United States Tax Court.

Entered March 12, 1952.

Attorney(s) appearing for the Case

Griffith Way, Esq., for the petitioners. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined against each of the petitioners for 1946 a deficiency in income tax of $1,212.88, a penalty of $47.85 under section 291(a), and a penalty of $47.85 under section 293(a). The petitioners assign as error the action of the Commissioner in holding that they sustained a long-term capital loss of $20,997.94 from an investment in the O. M. D. Club, Inc. and claim that the amount represented a nonbusiness...

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