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NEWBURGH v. COMMISSIONER

Docket No. 54182.

15 T.C.M. 1403 (1956)

T.C. Memo. 1956-268

Edward M. Newburgh v. Commissioner.

United States Tax Court.

Filed November 30, 1956.

Attorney(s) appearing for the Case

William G. Shea, Esq., for the petitioner. Frank V. Moran, Jr., Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Respondent determined a deficiency of $969.42 in petitioner's income tax for the year 1945. It results from the disallowance of certain capital losses in the amount of $1,443.82 by reason of respondent's application of the wash sales provisions.

All of the facts have been stipulated and they are hereby found as follows:

"1. The only issue before the Court is whether the sales by Edward M. Newburgh (hereinafter...

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