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SKILKEN v. COMMISSIONER

Docket No. 6302-66.

50 T.C. 902 (1968)

RALPH A. SKILKEN AND LORETTA SKILKEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1968.

Attorney(s) appearing for the Case

Hugh E. Wall, Jr., for the petitioners.

Robert A. Roberts, for the respondent.

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the taxable years ending December 31, 1962, and December 31, 1963, in the amounts of $5,742.18 and $4,887.71, respectively. The only question is whether the partnership of which the petitioner is a partner may deduct certain amounts as losses under section 165, I.R.C. 1954,1 due to loss of certain locations for the vending machines of the partnership.

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