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LELAND HAZARD v. COMMISSIONER

Docket No. 8690.

7 T.C. 372 (1946)

LELAND HAZARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1946.


Attorney(s) appearing for the Case

William Wallace Booth, Esq., and Sidney B. Gambill, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.


This proceeding involves a deficiency in income tax for the calendar year 1943 in the amount of $4,467.24. The only issue submitted is whether a loss sustained upon the sale of improved real estate, formerly occupied by petitioner as a residence, is deductible in full as an ordinary loss or as a long term capital loss. The case was submitted upon a stipulation of facts, oral testimony, and exhibits. The stipulated facts are so found...

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