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SMITH v. COMMISSIONER

Docket Nos. 19869, 24663.

9 T.C.M. 726 (1950)

Carl H. Smith, Sr. and Bessie Dawson Smith v. Commissioner.

United States Tax Court.

Entered August 31, 1950.

Attorney(s) appearing for the Case

Carl H. Smith, II, Esq., for the petitioners. J. R. Hambrick, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the petitioners' income tax liabilities as follows:

  Year                    Docket No.   Deficiency
-------------------------------------------------
  1945 .................    19869        $231.16
  1946 .................    19869         190.76
  1947 .................    24663         173.03

The issues are whether the petitioners sustained a loss on...

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