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POLACHEK v. COMMISSIONER

Docket No. 35727.

22 T.C. 858 (1954)

FRANK B. POLACHEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 9, 1954.

Attorney(s) appearing for the Case

Frank B. Polachek, pro se.

James J. Quinn, Esq., for the respondent.

This proceeding involves deficiencies in income taxes for the calendar years 1945 and 1947 in the aggregate amount of $999.65. The deficiency for 1947, $185.85, occurs because of the partial disallowance of losses taken as ordinary business losses which the respondent contends are capital losses, and because of the disallowance of certain miscellaneous deductions taken as business expenses or business losses which the respondent contends...

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