REDELSHEIMER v. COMMISSIONER

Docket No. 90524.

23 T.C.M. 427 (1964)

T.C. Memo. 1964-60

Florence M. Redelsheimer v. Commissioner.

United States Tax Court.

Filed March 12, 1964.


Attorney(s) appearing for the Case

Quentin L. Householder, Stahlman Bldg., Nashville, Tenn., and Richard H. Frank, Jr., for the petitioner. William F. Franklin, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1958 in the amount of $2,755.92. Two issues have been conceded by the parties. The remaining issue is whether the petitioner is entitled to any deduction in 1958 for an alleged loss arising out of her transfer of certain real estate to her former husband in 1953.

Findings of Fact

Some of the facts and...

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