HORNE v. COMMISSIONER

Docket No. 58274.

16 T.C.M. 953 (1957)

T.C. Memo. 1957-212

Eunice A. Horne v. Commissioner.

United States Tax Court.

Filed November 13, 1957.


Attorney(s) appearing for the Case

William R. Frazier, Esq., Atlantic Bank Building, Jacksonville, Fla., for the petitioner. Robert O. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax for the calendar years 1952 and 1953 in the respective amounts of $252.93 and $327.77.

In petitioner's income tax return for the year 1952 she claimed a deduction in the amount of $1,000 as a long-term capital loss, explained in Schedule D as "Promissory Notes Found to be non-collectible During the year 1952," in the amount of $5,725 of which $1,000 was...

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