HAJOS v. COMMISSIONER

Docket No. 4088-63.

23 T.C.M. 2015 (1964)

T.C. Memo. 1964-328

Stephen J. Hajos and Jeanne B. Hajos v. Commissioner.

United States Tax Court.

Filed December 22, 1964.


Attorney(s) appearing for the Case

Stephen J. Hajos, pro se, 6301 Chadwell Rd., Huntsville, Ala. Robert G. Faircloth, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1959, 1960, and 1961 in the amounts of $179.99, $206, and $168.51, respectively.

The issues for decision are:

(1) Whether the loss sustained by petitioners in 1958 upon the sale of a house, formerly their residence, which had been rented for approximately 14 months prior to the date of sale, is a capital...

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