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COOPER v. COMMISSIONER

Docket No. 1154-66.

26 T.C.M. 554 (1967)

T.C. Memo. 1967-122

Paul D. Cooper and Esther I. Cooper v. Commissioner.

United States Tax Court.

Filed May 31, 1967.

Attorney(s) appearing for the Case

Leslie H. Wald, 1107 Tower Bldg., Denver, Colo., and Lawrence G. Empey, for the petitioners. Frederick B. Strothman, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in the petitioners' income tax of $5,735.83 for 1962 and $2,180.37 for 1963. The only issues for decision are whether the petitioners are entitled to deduct a loss in 1962 of $14,330.15 resulting from the demolition of a building on Delgany Street and a loss in 1963 of $4,568.98 from the demolition of a residence on Brighton Blvd., both in Denver. The contention of the Commissioner...

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