SELETOS v. COMMISSIONER OF INTERNAL REVENUE

No. 15851.

254 F.2d 794 (1958)

Peter SELETOS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 7, 1958.


Attorney(s) appearing for the Case

William J. Hotz, Omaha, Neb. (William J. Hotz, Jr., Omaha, Neb., was with him on the brief), for petitioner.

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney, and Kenneth E. Levin, Attys., Dept. of Justice, Washington, D. C., were on the brief), for respondent.

Before SANBORN, WOODROUGH and VOGEL, Circuit Judges.


SANBORN, Circuit Judge.

This Court is asked to review and reverse a decision of the Tax Court of the United States which redetermined a deficiency in the income tax of the petitioner for the year ended December 31, 1952. The Tax Court found as a fact that a loss of $10,013.96 sustained by the petitioner from the sale of a residential property in 1952 was a nondeductible personal loss. The petitioner's contention was that, under the evidence, the loss was conclusively...

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