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YEAGER v. COMMISSIONER

Docket Nos. 39116, 39117.

12 T.C.M. 1184 (1953)

George W. Yeager and Ethel Yeager v. Commissioner. Austin H. Toms and Dorothy Toms v. Commissioner.

United States Tax Court.

Entered October 22, 1953.

Attorney(s) appearing for the Case

Ellsworth T. Simpson, Esq., 1000 Vermont Avenue N. W., Washington, D. C., for the petitioners. J. Nelson Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This action is brought to test the correctness of respondent's determination of deficiencies of $2,576 in Docket No. 39116 and $1,612.88 in Docket No. 39117 in income taxes for the calendar year 1948.

The primary issue for decision is whether petitioners sustained a deductible loss in connection with the dissolution of a coal mining partnership whereby petitioners...

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