WHITHAM v. COMMISSIONER

Docket Nos. 24972, 24973.

12 T.C.M. 71 (1953)

Louis E. Whitham v. Commissioner. Rebecca M. Whitham v. Commissioner.

United States Tax Court.

Entered January 30, 1953.


Attorney(s) appearing for the Case

Frank L. Scofield, Esq., and David L. Tisinger, Esq., for the petitioners. Allen T. Akin, Esq., for the respondent.


Supplemental Memorandum Opinion

LEMIRE, Judge:

Memorandum Findings of Fact and Opinion were entered in the above-entitled proceedings on March 16, 1951. In said opinion we ruled on all the issues raised by the pleadings except that pertaining to an alleged net loss carry-back from 1944. With respect to that issue, we said that:

"After a painstaking study of the evidence before us, we find that we are unable to make any determination, or even a sound...

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