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CARUSO v. COMMISSIONER

Docket No. 46810.

23 T.C. 836 (1955)

DOROTHY CARUSO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 11, 1955.

Attorney(s) appearing for the Case

Paul C. Guth, Esq., for the petitioner.

Donald J. Fortman, Esq., for the respondent.

This proceeding involves a deficiency in income taxes of the petitioner for 1948 in the amount of $2,868.02. The deficiency arises because the respondent has determined that the petitioner realized a capital gain in the amount of $1,000 on the sale of a building instead of an ordinary loss in the amount of $9,780 as claimed by the petitioner on her return.

Most of the facts have been stipulated.

FINDINGS OF FACT....

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