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McCARTNEY v. COMMISSIONER

Docket No. 35303.

14 T.C.M. 1154 (1955)

T.C. Memo. 1955-300

Joseph McCartney and Esther McCartney v. Commissioner.

United States Tax Court.

Filed November 7, 1955.

Attorney(s) appearing for the Case

James S. Delehanty, Esq., for the petitioners. George E. Van Roekel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioners for the years 1947, 1948 and 1949 in the respective amounts of $500.50, $445 and $506.22. The question for decision is whether petitioners sustained deductible business losses during each of those years.

Findings of Fact

Some of the facts have been stipulated...

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