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WINKLER v. COMMISSIONER

Docket No. 111007.

2 T.C. 735 (1943)

ELI AND SELMA WINKLER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 24, 1943.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., and Margaret F. Luers, Esq., for the petitioners.

William G. Ruymann, Esq., for the respondent.

This proceeding involves a deficiency in income tax for the calendar year 1940 in the sum of $3,052.50. The sole question herein presented is whether or not petitioners are entitled to a capital loss deduction arising from the sale of jewelry.

The tax return for the period in question was filed with the collector of internal revenue for the third district of New York.

FINDINGS OF FACT.

Petitioners are and...

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