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IRELAND v. COMMISSIONER

Docket No. 30405.

10 T.C.M. 430 (1951)

Ellsworth F. Ireland and Dorothy P. Ireland v. Commissioner.

United States Tax Court.

Entered May 8, 1951.

Attorney(s) appearing for the Case

Timothy S. Hogan, Esq., for the petitioners. Elmer E. Lyon, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $7,780.20 in petitioners' income tax for the year 1945 consequent chiefly on his disallowance of a loss claimed by petitioners in the amount of $12,425.83 on account of the sale of a property known as 2540 Madison Road in Cincinnati, Ohio. This property was the residence of petitioners from 1933 to September 1944, when petitioners vacated the property with no intention of returning...

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