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HOLTZ v. COMMISSIONER

Docket No. 58455.

16 T.C.M. 439 (1957)

T.C. Memo. 1957-106

Merriman H. Holtz and Helene Tyroll Holtz v. Commissioner.

United States Tax Court.

Filed June 26, 1957.

Attorney(s) appearing for the Case

Moe M. Tonkon, Esq., Public Service Building, Portland, Ore., for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Opinion

WITHEY, Judge:

The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

  Year         Amount

  1949........ $958.30
  1950........  671.66

The sole issue presented for our determination is the correctness of the respondent's action in determining that losses sustained by petitioners during 1950 as the result of discharging a guaranty on bank loans made to...

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