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PACIFIC REFRIGERATING CO. v. COMMISSIONER

Docket No. 108235.

2 T.C.M. 141 (1943)

Pacific Refrigerating Company v. Commissioner.

United States Tax Court.

Entered May 20, 1943.

Attorney(s) appearing for the Case

A. R. Hilen, Esq., for the petitioner. Arthur L. Murray, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax liability for the fiscal year ended April 30, 1940, in the amount of $542.19. Petitioner is a Washington corporation with its place of business in Tacoma, Washington. It filed its return with the collector for the district of Washington.

The parties are in agreement on the facts. In general, the question relates to the determination of the correct amount of a loss...

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