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ENGELHART v. COMMISSIONER

Docket No. 61114.

30 T.C. 1013 (1958)

FRANK C. ENGELHART AND NINA ENGELHART, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1958.

Attorney(s) appearing for the Case

John M. Leonard, Jr., Esq., for the petitioners.

John M. Byers, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of the petitioner for 1951 in the amount of $6,205.60. One of the adjustments which he made was to add to income "Losses from sale of mixed metal $8,540.49." He explained that adjustment as follows:

(c) In your income tax return for the year ended December 31, 1951, you reduced the long term capital gains to be taken into account by the amount of $8,540.49 which...

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