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KLAUSNER v. COMMISSIONER

Docket No. 7039-75.

37 T.C.M. 1688 (1978)

T.C. Memo. 1978-405

Milton and Angelina Klausner v. Commissioner.

United States Tax Court.

Filed October 11, 1978.

Attorney(s) appearing for the Case

Walter T. Cassidy, 35 Somerset Ave., Garden City, N.Y., for the petitioners. Jack H. Klinghoffer, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $959.26 in petitioners' 1973 income tax plus an addition to tax of $47.95 under section 6653(a).1 The questions for decision are whether: (1) the corporate entity of Klausman Corp. should be treated as a separate taxable entity, with the result that petitioners are not entitled to a deduction in respect of a loss sustained in the...

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