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BEST v. COMMISSIONER

Docket No. 34084.

13 T.C.M. 948 (1954)

T. C. Memo. 1954-170

Louis J. Best and Manila Best, His Wife v. Commissioner.

United States Tax Court.

Filed October 12, 1954.

Attorney(s) appearing for the Case

E. C. Pommerening, Esq., for the petitioners. John L. Pedrick, 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 $994.28. The question is as to the deductibility from gross income of a loss sustained in the operation of a dairy farm.

Findings of Fact

Petitioners are husband and wife, and reside in Milwaukee, Wisconsin. They filed...

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