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HENRY L. STERN TRUST v. COMMISSIONER

Docket No. 58334.

26 T.C. 1213 (1956)

HENRY L. STERN TRUST, ALLAN M. LOEB AND GARDNER H. STERN, SUCCESSOR CO-TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 28, 1956.

Attorney(s) appearing for the Case

Albert K. Orschel, Esq., for the petitioner.

J. Bruce Donaldson, Esq., for the respondent.

The respondent determined deficiencies in income tax of the Henry L. Stern Trust in the amount of $136.45 for the year 1950 and $3,710.77 for the year 1951.

The sole question presented is whether the trust realized capital losses upon the sale of certain rental properties in 1945 and 1946. It is stipulated by the parties that if we determine that the losses are not capital losses, the respondent's determinations are correct...

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