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LAMONT v. COMMISSIONER

Docket No. 1419.

3 T.C. 1217 (1944)

THOMAS W. LAMONT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 11, 1944.

Attorney(s) appearing for the Case

Josiah Willard, Esq., and Walter S. Orr, Esq., for the petitioner.

Scott A. Dahlquist, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income tax for the year 1937 in the amount of $29,693.03; and petitioner seeks a redetermination thereof and also a determination that petitioner has overpaid his income tax for that year in the amount of $35,721.41. Only one question is raised on brief, whether a member of a partnership is entitled to apply as an offset to his personal capital gains his distributive share of the...

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