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HARRIS v. COMMISSIONER

Docket No. 332.

2 T.C.M. 308 (1943)

Samuel J. Harris v. Commissioner.

United States Tax Court.

Entered June 21, 1943.

Attorney(s) appearing for the Case

Samuel J. Harris, 198 Woodbridge Ave., Buffalo, N. Y. pro se. Francis S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding was instituted to test the correctness of respondent's determination of a deficiency in income tax for the calendar year 1940 in the amount of $409.95. The respondent has determined that certain shares of stock owned by petitioner in the Commercial Trust Company and Commercial Share Corporation became worthless prior to the year 1940 and, consequently, denied petitioner's claimed loss on these shares for the...

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