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MINERS BROADCASTING SERVICE, INC. v. COMMISSIONER

Docket No. 4724-62.

23 T.C.M. 1618 (1964)

T.C. Memo. 1964-266

Miners Broadcasting Service, Inc. v. Commissioner.

United States Tax Court.

Filed October 8, 1964.

Attorney(s) appearing for the Case

Joseph H. Jones and William D. Hutchinson, for the petitioner. Francis J. Cantrell, for the respondent.

Memorandum Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency of $2,220.34 in the income tax of the petitioner for 1957. The only issue for determination is the correctness of the respondent's action in disallowing a deduction of $7,010.55 taken by petitioner in its income tax return for 1960 as a loss on "transmitter land" in computing a net operating loss for that year of $8,492.14, a portion of which the petitioner carried back to its...

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