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AUSTIN v. COMMISSIONER

Docket No. 77594.

35 T.C. 221 (1960)

JAMES E. AUSTIN AND ELIZABETH G. AUSTIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1960.

Attorney(s) appearing for the Case

Ben A. Matthews, Esq., and Vincent P. Uihlein, Esq., for the petitioners.

Douglas D. Robertson, Esq., for the respondent.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1955 in the amount of $7,043.

Petitioners allege that respondent's determination is based upon the following error: "Disallowance of loss on sale of house, supporting buildings and forty acres of land—$32,229.00."

FINDINGS OF FACT.

The stipulated facts are so found and are incorporated herein by this reference.

Petitioners are husband...

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