ESTATE OF DE LUCCHI v. COMMISSIONER

Docket No. 56688.

16 T.C.M. 1079 (1957)

T.C. Memo. 1957-234

Estate of Joseph D. De Lucchi, Genevieve Dugan De Lucchi, Executrix, and Genevieve De Lucchi, Surviving Wife v. Commissioner.

United States Tax Court.

Filed December 20, 1957.


Attorney(s) appearing for the Case

Arthur N. Ziegler, Esq., 329 W. Portal Ave., San Francisco, Calif., for the petitioners. Nat F. Richardson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $11,552.87 in the joint income tax return of Genevieve Dugan De Lucchi and Joseph D. De Lucchi for the year 1951.

The only question presented is whether a loss sustained by petitioner on the sale of a house may be deducted under the provisions of section 23(e) (2), Internal Revenue Code of 1939.

Findings of Fact

Some of the facts are stipulated and are so found...

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