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CONNER v. COMMISSIONER

Docket No. 54004.

15 T.C.M. 1504 (1956)

T.C. Memo. 1956-290

Walter Conner and Grace M. Conner v. Commissioner.

United States Tax Court.

Filed December 31, 1956.

Attorney(s) appearing for the Case

Walter Conner, 6834 Bantry Avenue, Cincinnati, Ohio, for the petitioners. W. Ralph Musgrove, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency of $235.04 in the petitioners' 1952 income tax. He concedes error in disallowing certain deductions for interest and real estate taxes. There are two issues for decision: (1) whether the petitioners are entitled to a deduction of $106.80 for a loss incurred in breeding, raising, and selling Persian cats, and (2) whether the petitioners are entitled to a deduction...

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