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ELLIS v. COMMISSIONER

Docket Nos. 43935, 43936.

12 T.C.M. 889 (1953)

Elise C. Ellis v. Commissioner. Crockett Ellis v. Commissioner.

United States Tax Court.

Entered August 5, 1953.

Attorney(s) appearing for the Case

W. D. Marshall, Esq., 733 Exchange Building, Memphis, Tenn., for the petitioners. A. Robert Doll, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined deficiencies in petitioners' 1945 income tax as follows:

  Elise C. Ellis ............    $2,553.69
  Crockett Ellis .............    1,639.58

Respondent made adjustments to petitioners' net income for the year 1946, but these adjustments are not before the Court. The sole issue presented is whether the loss upon the 1947 sale of equipment and property...

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