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ESTATE OF FISHER v. COMMISSIONER

Docket No. 26010.

11 T.C.M. 607 (1952)

Estate of Edwin Raymond Fisher, deceased, Jas. Maxwell Fassett, executor, and Ruth Hillock Fisher, surviving widow of Edwin Raymond Fisher v. Commissioner.

United States Tax Court.

Entered June 17, 1952.

Attorney(s) appearing for the Case

Jas. Maxwell Fassett, Esq., 55 Liberty St., New York, N. Y., for the petitioners. Graham Loving, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $2,532.26 in petitioners' income tax for the taxable year 1946.

The issues raised by petitioners' appeal from that determination are three:

1. Whether the respondent erred in his determination that the sum of $3,680 claimed by the petitioners as a deduction for losses incurred by theft should be disallowed.

2. Whether...

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