1. Home
  2. Browse Decisions
  3. T.C.
  4. 20 T.C.
  5. 20 T.C. 1075 (1953)
 

DAVOCK v. COMMISSIONER

Docket No. 36501.

20 T.C. 1075 (1953)

HARLOW N. DAVOCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1953.

Attorney(s) appearing for the Case

Frank H. Boyer, Esq., for the petitioner.

Robert J. Fetterman, Esq., for the respondent.

The Commissioner has determined a deficiency in income tax of the petitioner for the taxable year 1945 in the amount of $2,535.18. The question presented is whether the respondent has erred in disallowing a short-term capital loss on the sale by petitioner of a 20-acre tract of land sold in conjunction with 915 acres of other land contiguous thereto.

FINDINGS OF FACT.

A portion of the facts has been stipulated by...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases