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BOEHM v. COMMISSIONER

Docket No. 52348.

28 T.C. 407 (1957)

ROBERT BOEHM AND FRANCES BOEHM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 22, 1957.

Attorney(s) appearing for the Case

Rubin H. Marcus, Esq., for the petitioners.

Theodore E. Davis, Esq., for the respondent.

The Commissioner determined a deficiency in income tax for the taxable year 1948 in the amount of $1,715.88. The only issue is whether under the provisions of section 24 (b) (1) (B), 1939 Code, no deduction shall be allowed the petitioner in respect of losses from sales of securities in the taxable year.

OPINION.

HARRON, Judge:

All of the facts have been stipulated. The stipulation is adopted as our findings of fact. The facts are as follows.

Robert Boehm and his wife, Frances, who is referred to hereinafter as the petitioner, filed a joint return for the taxable year 1948 with the collector of internal revenue for the second district of New York.

Petitioner's mother-in-law is Lillian Boehm; her father-in-law is Louis Boehm; and her...

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