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TILLOTSON v. COMMISSIONER

Docket Nos. 23236, 23237.

12 T.C.M. 171 (1953)

Elbert S. Tillotson and Mary W. Tillotson v. Commissioner.

United States Tax Court.

Entered February 19, 1953.

Attorney(s) appearing for the Case

Joseph W. Price, 3rd, Esq., for the petitioners. Charles J. Hickey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

These proceedings, consolidated for hearing and opinion, involve a deficiency of $4,744.57 in income taxes for the calendar year 1943.1 By amended petition, petitioners alleged an overpayment in an amount not less than $591.83. The principal issue is whether petitioners are entitled to a deduction for a loss sustained by them in...

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