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HELLER v. COMMISSIONER

Docket No. 107648.

1 T.C. 222 (1942)

HARVEY A. HELLER AND MARY A. HELLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 9, 1942.

Attorney(s) appearing for the Case

Roscoe E. Harper, Esq., Richard P. Ryan, Esq., Fenlon Boesche, Esq., and Bradford Williams, Esq., for the petitioners.

E. G. Sievers, Esq., and L. R. Vanberg, Esq., for the respondent.

OPINION.

SMITH, Judge.

This proceeding involves income tax deficiencies as follows:

1937 -----------------------------------------   $331.26
1938 -----------------------------------------    164.79
1939 -----------------------------------------    270.98

The sole question in issue is whether certain oil and gas royalties became worthless, giving rise to a deductible loss, during each of the taxable years. Some of the facts...

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