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DISNEY v. COMMISSIONER

Docket No. 84020.

20 T.C.M. 901 (1961)

T.C. Memo. 1961-177

Richard C. Disney and Ena Aline Disney v. Commissioner.

United States Tax Court.

Filed June 16, 1961.

Attorney(s) appearing for the Case

C. J. Lambert, Esq., Box 344, Sigourney, Iowa, for the petitioners. Joseph D. Skinner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves a deficiency in Federal income tax for the year 1958 in the amount of $465.03. The issues are whether, in computing their adjusted gross income, petitioners are entitled to deduct a loss on the sale of a trailer home used as a personal residence, and depreciation and cost of small tools, and telephone expenses.

Findings of Fact

Richard C. and Ena Aline Disney...

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