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WILKES v. COMMISSIONER

Docket No. 22331.

17 T.C. 865 (1951)

GILBERT WILKES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1951.

Attorney(s) appearing for the Case

Stanley Worth, Esq., and Edward S. Smith, Esq., for the petitioner.

Paul E. Waring, Esq., for the respondent.

This proceeding involves a deficiency in income tax for the calendar year 1945 in the amount of $2,317.25.

The issue is whether the petitioner is entitled to a deduction of the sum of $6,795.76, as a loss sustained on the sale of certain real estate in the taxable year, under section 23 (e) of the Internal Revenue Code.

FINDINGS OF FACT.

Petitioner is a resident of Chevy Chase, Maryland. His tax return for...

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