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ZACEK v. COMMISSIONER

Docket No. 5100.

8 T.C. 1056 (1947)

THOMAS ZACEK AND HESTER ZACEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 14, 1947.

Attorney(s) appearing for the Case

Thomas Zacek, pro se.

Richard A. Jennings, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

This proceeding involves a deficiency of $151.94 in the petitioners' income tax for 1941. The only issue is whether a deduction was properly disallowed as a loss from a sale between members of a family under section 24 (b) (1) (A) of the Internal Revenue Code.1

The parties have filed a stipulation of facts, which is hereby adopted as our findings...

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