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SPITZER v. COMMISSIONER

Docket No. 72352.

18 T.C.M. 743 (1959)

T.C. Memo. 1959-171

George Spitzer v. Commissioner.

United States Tax Court.

Filed August 28, 1959.

Attorney(s) appearing for the Case

Ralph A. Taylor, Esq., 68 Post Street, San Francisco, Calif., for the petitioner. Leslie T. Jones, Jr., Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $875.91 in the income tax of the petitioner George Spitzer for 1955. It resulted from the disallowance of a deduction of $16,646.13 for which he gave the following explanation:

"(a) You claimed and deducted in the computation of your net income for the taxable year ended December 31, 1955, a loss of $16,646.13 from involuntary conversion under the provisions of Section...

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