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WILSON v. COMMISSIONER

Docket No. 24987.

12 T.C.M. 1349 (1953)

William M. Wilson and Dorothy Gwynne Wilson v. Commissioner.

United States Tax Court.

Entered November 30, 1953.

Attorney(s) appearing for the Case

William M. Wilson, Esq., R. F. D. #3, Sumter, S. C., pro se. A. F. Barone, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency in income tax of $703.40 against the petitioners, husband and wife, for the calendar year 1944. The question presented is whether an allowable loss was realized by petitioners from the sale of residential property within the meaning of section 23 (e) (2) of the Internal Revenue Code.

Findings of Fact

William M. Wilson (hereinafter referred to...

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