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CAMPBELL v. COMMISSIONER

Docket Nos. 15707, 15709, 15710.

11 T.C. 510 (1948)

VINCENT C. CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES E. CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN ALBERT CAMPBELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1948.

Attorney(s) appearing for the Case

Theodore W. Kearins, C. P. A., for the petitioners.

Clarence E. Price, Esq., for the respondent.

The Commissioner determined deficiencies in income tax for 1944, as follows:

Docket No. 15707, Vincent C. Campbell -------------------    $811.97
Docket No. 15709, James E. Campbell ---------------------   1,122.21
Docket No. 15710, John Albert Campbell ------------------   2,605.66

The only issue for decision is whether the Commissioner erred in holding that specified amounts were nonbusiness bad debts allowable as short term capital losses under...

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