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MOSELEY v. COMMISSIONER

Docket Nos. 7047, 7048.

8 T.C.M. 166 (1949)

Jane Brady Moseley v. Commissioner. Frederick S. Moseley, Jr. v. Commissioner.

United States Tax Court.

Entered February 17, 1949.

Attorney(s) appearing for the Case

Carter T. Louthan, Esq., 20 Exchange Place, New York 5, N. Y., for the petitioners. J. Richard Riggles, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, consolidated for hearing, involve deficiencies in income tax for 1941 for Jane Brady Moseley in the amount of $1,467.33, and for Frederick S. Moseley, Jr., in the amount of $1,888.93.

The issues raised by the pleadings are:

(1) Whether the petitioners are entitled to deduct losses from the operation of a farm as business losses.

(2) Whether accrued trustees' commissions are deductible...

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