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LUTZ v. COMMISSIONER

Docket Nos. 59613, 59614, 59615.

18 T.C.M. 152 (1959)

T. C. Memo. 1959-32

Max Lutz and Ruth Lutz, Husband and Wife, Petitioners, v. Commissioner. Ruth Lutz, Petitioner, v. Commissioner. Max Lutz, Petitioner, v. Commissioner.

United States Tax Court.

Filed February 20, 1959.

Attorney(s) appearing for the Case

Claiborne B. Gregory, Esq., 1603 Alamo National Building, San Antonio, Tex., and Elwood Cluck, Esq., for the petitioners. Charles J. Sullivan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

In these consolidated proceedings respondent determined the following income tax deficiencies:

     Petitioner             Year    Deficiency

  Max Lutz .............    1948    $79,520.32
  Ruth Lutz ............    1948    79,520.32
  Max and Ruth Lutz.....    1949    29,444.79

The deficiency notice for 1948 disallowed a loss of $269,452.18. After trial respondent discovered...

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