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CAMPBELL v. COMMISSIONER

Docket No. 5583.

5 T.C. 272 (1945)

N. STUART CAMPBELL AND ELSIE ALDRICH CAMPBELL (HUSBAND AND WIFE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.

United States Tax Court.

Promulgated June 18, 1945.

Attorney(s) appearing for the Case

Edward J. Keelan, Jr., Esq., for the petitioners.

C. A. Stutsman, Jr., Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency of $6,194.01 in petitioners' income tax for the year 1941. Two of the adjustments made by the Commissioner are not contested. The two adjustments which are contested are the disallowance by the Commissioner of a net long term loss of $2,434.13 and the disallowance of an ordinary loss from the sale of property of $9,028.14. The Commissioner explained these two adjustments in his deficiency...

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