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SEELIGSON v. COMMISSIONER

Docket No. 33385.

12 T.C.M. 970 (1953)

H. G. Seeligson and Nadine J. Seeligson v. Commissioner.

United States Tax Court.

Entered August 28, 1953.

Attorney(s) appearing for the Case

L. Warren Baker, C. P. A., 1004 Mercantile Bank Building, Dallas, Tex., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against the petitioners for the taxable year 1948 in the amount of $136.04. The deficiency results from the disallowance of a capital loss carry-over from 1946. The sole question for determination is whether petitioner H. G. Seeligson in 1946 made a sale of stock which resulted in a short-term capital loss.

Findings of Fact

Petitioners...

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