BACKER v. COMMISSIONER

Docket No. 27044.

11 T.C.M. 352 (1952)

Evelyn Weil Backer (formerly Evelyn Weil de Mier) v. Commissioner.

United States Tax Court.

Entered April 10, 1952.


Attorney(s) appearing for the Case

James G. Holland, Esq., 20 Exchange Pl., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined a deficiency in income tax against petitioner for the year 1944 in the amount of $5,349.37.

The question to be decided is whether petitioner is entitled to a loss deduction by reason of abandonment during the taxable year of a leasehold on certain property in London, England, which petitioner had formerly occupied as her residence.

Findings of Fact

Some...

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