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HOUDRY v. COMMISSIONER

Docket No. 2834.

7 T.C. 666 (1946)

EUGENE HOUDRY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 28, 1946.

Attorney(s) appearing for the Case

Vernon L. Stover, Esq., for the petitioner.

William H. Best, Jr., Esq., for the respondent.

A deficiency of $26,399.34 in income tax for the year 1941 is in issue. Petitioner also claims an overpayment. The only question is the deductibility as a loss of petitioner's real property located in a part of France which was under the control of the German occupying forces.

The facts were submitted by means of a stipulation and evidence produced at the hearing.

FINDINGS OF FACT.

The stipulated facts are...

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