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MAGUIRE v. COMMISSIONER

Docket No. 112570.

2 T.C.M. 968 (1943)

William G. Maguire v. Commissioner.

United States Tax Court.

Entered October 29, 1943.

Attorney(s) appearing for the Case

John F. Hughes, Esq., 305 Broadway, New York, N. Y., for the petitioner. Francis S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves an income tax deficiency for the year 1940 in the sum of $5,170.16.

The only question in controversy is whether the capital stock of the Tunnel & Mine Machinery Company became worthless in 1940.

The petitioner is an individual and filed his income tax return for the year 1940 with the collector of internal revenue at Richmond, Virginia. A stipulation of facts...

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