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NORTON v. COMMISSIONER

Docket No. 8670.

5 T.C.M. 1116 (1946)

Daniel F. Norton and Helen M. Norton v. Commissioner.

United States Tax Court.

Entered December 31, 1946.

Attorney(s) appearing for the Case

Virgil P. Ettinger, C. P. A., 420 Lexington Ave., New York 17, N. Y., for the petitioners. J. Richard Riggles, Jr., Esq., for the respondent.

Memorandum Opinion

ARNOLD, Judge:

The respondent determined a deficiency of $2,477.86 in the income tax liability of the petitioners for the calendar year 1941. This was based upon several adjustments explained in the deficiency notice, only one of which was contested by the petitioners. The issue contested was whether a loss of $4,748.85 sustained in 1941 on the sale of improved real estate formerly occupied by the petitioners as a residence is deductible...

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