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GRAMMER v. COMMISSIONER

Docket No. 16422.

12 T.C. 34 (1949)

ALLEN L. GRAMMER AND MALVINA A. GRAMMER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 26, 1949.

Attorney(s) appearing for the Case

Louis P. Eisner, Esq., for the petitioners.

Stanley W. Herzfeld, Esq., for the respondent.

By this proceeding petitioners seek a redetermination of a deficiency of $2,099.34 in their 1944 income tax.

The primary question involved is whether petitioners are entitled to a loss deduction on the sale of property which had previously been occupied by them as their residence and which had been offered for rental.

Petitioners claim an overpayment by reason of their failure to regard any of the loss as an ordinary...

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