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RUBEL v. COMMISSIONER

Docket Nos. 43375, 43376.

13 T.C.M. 827 (1954)

T. C. Memo. 1954-135

Arthur Rubel v. Commissioner. Sarah Rubel v. Commissioner.

United States Tax Court.

Filed August 23, 1954.

Attorney(s) appearing for the Case

Frank L. Scofield, Esq., 308 Littlefield Building, Austin, Tex., for the petitioners. Jackson L. Bailey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies in income tax against petitioner Arthur Rubel in the amounts of $490.31 for 1946 and $2,069.72 for 1947 and against petitioner Sarah Rubel in the amounts of $508.08 for 1946 and $2,098.21 for 1947. The deficiencies resulted principally from the respondent's disallowance of a $10,000 loss deduction from the petitioners' community income for 1947.

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