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ESTATE OF HART v. COMMISSIONER

Docket No. 47374.

14 T.C.M. 1140 (1955)

T.C. Memo. 1955-295

Estate of Charles Hart, Deceased, Florence Hart Wainwright, Administratrix, d.b.n.c.t.a., and Estate of Florence McCurdy Hart, Deceased, Natalie Hart, Eileen Hart McMichael and Florence Hart Wainwright, Administratrices v. Commissioner.

United States Tax Court.

Filed October 31, 1955.

Attorney(s) appearing for the Case

James A. Moore, Esq., and R. C. Sorlien, Esq., for the petitioners. William G. Handfield, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax in the amount of $350.72 for the year 1949.

The sole question is whether the taxpayers are entitled to a capital loss carryover deduction claimed in 1949 for a loss upon stock of the Delaware River Steel Company.

Findings of Fact

Charles Hart and Florence McCurdy Hart, husband and wife, filed a joint income tax return for the year 1949 with the...

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