MAVIS v. COMMISSIONER

Docket Nos. 48490, 51535.

14 T.C.M. 332 (1955)

T.C. Memo. 1955-99

Jack R. Mavis, surviving husband, and Estate of Marion S. Mavis, deceased v. Commissioner. Jack R. Mavis and The Estate of Marion S. Mavis, deceased, Jack R. Mavis, Executor v. Commissioner.

United States Tax Court.

Filed April 21, 1955.


Attorney(s) appearing for the Case

Nelson Gammans, Esq., 161 East 42nd Street, New York, N. Y., for the petitioners. Thomas G. Smiley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings involve deficiencies in income tax for 1949 and 1950 in the amounts of $728.64 and $491.95, respectively. The issue is whether respondent erred in disallowing as losses sustained in the operation of a farm the amounts of $3,150.69 in 1949 and $2,738.89 in 1950.

Findings of Fact

Petitioner Jack R. Mavis and Marion S. Mavis, who died in 1952, were, prior to and during...

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