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NEHRING v. COMMISSIONER

Docket No. 54320.

16 T.C.M. 224 (1957)

T.C. Memo. 1957-51

Paul M. Nehring v. Commissioner.

United States Tax Court.

Filed March 28, 1957.

Attorney(s) appearing for the Case

Edward M. Gerrity, Esq., for the petitioner. Andrew Kopperud, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $15,323.30 in petitioner's income tax for 1950.

The sole issue for decision is whether or not certain 300 ohm television twin lead-in wire purchased and sold by petitioner in 1950 was a capital asset within the meaning of section 117(a)(1) of the Internal Revenue Code of 1939.

Findings of Fact

Petitioner...

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