WILWERTH v. COMMISSIONER

Docket No. 49840.

14 T.C.M. 987 (1955)

T.C. Memo. 1955-248

Thomas C. Wilwerth v. Commissioner.

United States Tax Court.

Filed August 31, 1955.


Attorney(s) appearing for the Case

Salvatore Viscardi, Esq., for the petitioner. James J. Quinn, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax determined against Thomas C. Wilwerth (hereinafter referred to as petitioner) in the amount of $1,645.21 for the taxable year 1947.

The sole issue to be decided is whether petitioner is entitled to claim, on his individual income tax return for 1947, a loss in the amount of $6,045.38 sustained from the operation of certain rental property, title to which was held...

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