The Commissioner determined a deficiency of $13,191.95 in income tax for 1947. The issues are whether the petitioner is entitled to a deduction representing a loss from the sale of property and whether the loss was a capital loss.
FINDINGS OF FACT.
The petitioner filed her individual income tax return for 1947 with the collector of internal revenue for the twenty-third district of Pennsylvania.
The petitioner is the widow of Edwin R. Crawford who...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.