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LOWENTHAL v. COMMISSIONER

Docket No. 5375-66.

27 T.C.M. 387 (1968)

T.C. Memo. 1968-79

Jean A. Lowenthal v. Commissioner.

United States Tax Court.

Filed April 30, 1968.

Attorney(s) appearing for the Case

Shale D. Stiller, and Arnold E. Kaufman, 1508 First Nat'l Bank Bldg., Baltimore, Md., for the petitioner. William Morris, for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1963 in the amount of $2,678.61.

Petitioner assigned one error as follows:

A. For the year 1963, the Commissioner erred by disallowing a farm loss in the amount of $4,641.72 for the reason that the loss is not allowable under Section 165 or any other section of the Internal Revenue Code of 1954.

Findings...

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