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HUFFSTUTLER v. COMMISSIONER

Docket No. 26046.

12 T.C.M. 1422 (1953)

J. Terry Huffstutler v. Commissioner.

United States Tax Court.

Entered December 18, 1953.

Attorney(s) appearing for the Case

J. Terry Huffstutler, Esq., 1309 Roseland Drive, Birmingham 9, Ala., pro se. R. B. Wallace, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined a deficiency of $3,585.05 in petitioner's income tax for the year 1945. The deficiency is due to three adjustments made by the respondent. The only one of these which presents issues for our decision is adjustment "(a) Worthless stock loss." This adjustment is explained in petitioner's amended petition as follows:

"(a) In determining the taxable net income of the petitioner for the year 1945...

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