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STRATTON v. COMMISSIONER

Docket Nos. 62720, 64784.

17 T.C.M. 1066 (1958)

T.C. Memo. 1958-214

Irving R. Stratton and Harriett A. Stratton, husband and wife v. Commissioner.

United States Tax Court.

Filed December 19, 1958.

Attorney(s) appearing for the Case

Lee L. Newman, Esq., for the petitioners. Wilford H. Payne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in income taxes of the petitioners for the years and in the amounts as follows:

   Year               Deficiency

   1952 ..............  $156.30
   1953 ..............   233.17
   1954 ..............   186.67

The sole issue is whether the loss realized from the sale of a house in 1951 was...

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