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STRAUSS v. COMMISSIONER

Docket No. 111094.

2 T.C.M. 19 (1943)

Claire S. Strauss v. Commissioner.

United States Tax Court.

Entered May 7, 1943.

Attorney(s) appearing for the Case

Arthur J. Harzfeld, Esq., and Walter J. Hollings, C. P. A., 1115 Russ Bldg., San Francisco, Calif., for the petitioner. Thomas M. Mather, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency of $1,034.85 in petitioner's income tax for 1940. Petitioner alleged that the respondent erred in disallowing (1) a long-term capital loss of $2,673.34, and (2) "expenses incurred in connection with the collection of, and recording of, income received, totaling $375.08."

The capital loss item relates to a sale by petitioner...

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