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ESTATE OF WLADIMIR v. COMMISSIONER

Docket No. 33427.

22 T.C. 850 (1954)

ESTATE OF WLADIMIR VON DATTAN, DECEASED, A. ANDRE GELINAS AND M. FRED THOMA, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

June 30, 1954.

Attorney(s) appearing for the Case

Willard I. Shattuck, Jr., Esq., for the petitioners.

James R. McGowan, Esq., for the respondent.

The Commissioner determined a deficiency in income tax for 1945 in the amount of $10,503.08. The petitioners do not contest certain adjustments. The issue to be decided is whether the petitioners' decedent sustained a loss in 1945 of his undivided interest in improved real estate located in Naumburg, Germany. Deduction of the alleged loss is claimed under section 23 (e) (2), Internal Revenue Code. The amount of the loss claimed originally, in the taxpayer's return, was $13...

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