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EATON v. COMMISSIONER

Docket Nos. 109595 and 109596.

2 T.C.M. 770 (1943)

Julian S. Eaton v. Commissioner. Ethelwynn W. Eaton v. Commissioner.

United States Tax Court.

Entered September 10, 1943.

Attorney(s) appearing for the Case

Walter E. Travers, Esq., 812 Harvey Bldg., West Palm Beach, Fla., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings, duly consolidated, involve the redetermination of a deficiency in income tax for the year 1937 in the amount of $2,930.99. The sole issue is whether the Commissioner erred in disallowing a deduction of $27,770.00 claimed on the petitioner's joint return on account of the alleged worthlessness of certain stock.

Findings of Fact

The petitioners are husband and wife...

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