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ESTATE OF HAILMAN v. COMMISSIONER

Docket No. 65030.

17 T.C.M. 812 (1958)

T.C. Memo. 1958-165

Estate of Johanna K. W. Hailman, Peoples First National Bank & Trust Company, Executor v. Commissioner.

United States Tax Court.

Filed August 29, 1958.

Attorney(s) appearing for the Case

James M. Arensberg, Esq., First National Bank Bldg., Pittsburgh, Pa., for the petitioner. Gerald Backer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of Johanna K. W. Hailman of $1,686, $1,352.06, and $776.68 for 1952, 1953, and 1954, respectively. The only issue for determination is the correctness of the respondent's action in disallowing as a deduction in each of the years an amount of $3,000 taken by her as a loss incurred in business as an artist.

Findings of Fact

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