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GOOD v. COMMISSIONER

Docket No. 24552.

16 T.C. 906 (1951)

JOHN E. GOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 26, 1951.

Attorney(s) appearing for the Case

Oliver M. Jamison, Esq., for the petitioner.

Robert G. Harless, Esq., for the respondent.

The respondent determined a deficiency in petitioner's income tax liability for the year ended December 31, 1944, in the amount of $1,178.49. The question is whether the Commissioner erred in determining that the loss sustained by the petitioner in 1944 was a loss from the sale of a capital asset.

FINDINGS OF FACT.

Part of the facts have been stipulated and they are so found. Petitioner resides in Fresno, California...

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