SILVESTER v. COMMISSIONER

Docket No. 30078.

12 T.C.M. 178 (1953)

Grace LaNora Silvester v. Commissioner.

United States Tax Court.

Entered February 20, 1953.


Attorney(s) appearing for the Case

Grace LaNora Silvester, pro se. William P. Flynn, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $366 in income tax of the petitioner for 1946. The petitioner assigns as the only error the action of the Commissioner in determining that the stock of Lundelius and Eccleston Motors Corporation became worthless in 1941.

Findings of Fact

The petitioner filed her return for 1946 with the collector of internal revenue for the Sixth District of California.

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