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SMITH v. COMMISSIONER

Docket No. 21930.

8 T.C.M. 1086 (1949)

Harold E. Smith v. Commissioner.

United States Tax Court.

Entered December 21, 1949.

Attorney(s) appearing for the Case

John W. Sanborn, C. P. A., 623 Marine Trust Bldg., Buffalo, N. Y., for the petitioner. Robert H. Willan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the calendar year ending December 31, 1945, of $75.51. The deficiency is due to two adjustments made by the Commissioner to the net income reported by petitioner on his return. These adjustments were:

Unallowable deductions and additional income:

  (a) Capital loss .............    $ 10...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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