FEINBERG, Circuit Judge:
Petitioner appeals individually and as executrix for her husband's estate from a decision of the Tax Court of the United States, 27 CCH Tax Ct.Mem. 916 (1968), C. Moxley Featherston, J., finding income tax deficiencies in the amount of $15,802.63 in petitioner's joint returns filed for the years 1959-1962. The issue, arising under section 165 of the Internal Revenue Code of 1954 and section 1.165-1 (d) of the Regulations, is the proper year...
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