ROGERS v. COMMISSIONER

Docket Nos. 2513-62, 2514-62.

24 T.C.M. 36 (1965)

T.C. Memo. 1965-8

Melvin Rogers v. Commissioner. Ecelle Rogers v. Commissioner.

United States Tax Court.

Filed January 18, 1965.


Attorney(s) appearing for the Case

Melvin Rogers and Ecelle Rogers, pro se, P. O. Box 506, Bishop, Calif. Roger Rhodes for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in each of petitioners' income taxes for the calendar year 1958 in the amount of $197.01.

The issue for decision is whether petitioners are entitled to a deduction for a loss suffered on the sale in 1958 of a house previously used by them as a residence. If such a loss is not allowed as a deduction, the amount of medical expenses claimed by petitioners will be...

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