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LAJTHA v. COMMISSIONER

Docket Nos. 70188, 70190.

20 T.C.M. 1426 (1961)

T.C. Memo. 1961-273

Abel Louis Lajtha and Marie Hanson Lajtha v. Commissioner.

United States Tax Court.

Filed September 29, 1961.

Attorney(s) appearing for the Case

Gabriel T. Pap, Esq., for the petitioners. Gerald J. Robinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency of $1,334.19 for the year 1952 in the case of Abel Louis Lajtha, and deficiencies of $170.90 and $1,381.08 for 1953 and 1954, respectively, in the case of both petitioners. The sole contested issue concerns a loss claimed for 1952 giving rise to a net operating loss carry-over for the following years. The petitioners claim an overpayment of $652.40 for 1953. The...

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