SHERIDAN v. COMMISSIONER

Docket No. 56869.

17 T.C.M. 1069 (1958)

T.C. Memo. 1958-215

Nora M. Sheridan v. Commissioner.

United States Tax Court.

Filed December 19, 1958.


Attorney(s) appearing for the Case

Morton C. Jaquith, Esq., for the petitioner. Raymond T. Mahon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in income tax of $206.31 for 1952 is in controversy. The sole issue is whether respondent properly disallowed the deduction of a claimed rental loss in the amount of $1,022.82.

Findings of Fact

Some of the facts have been stipulated and are hereby found accordingly.

Petitioner is an individual with residence at 73 Front Street, Clinton, Massachusetts. She filed an...

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