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MAJOR v. COMMISSIONER

Docket No. 3037-64.

28 T.C.M. 386 (1969)

T.C. Memo. 1969-69

Andrew Major and Theresa Major v. Commissioner.

United States Tax Court.

Filed April 14, 1969.

Attorney(s) appearing for the Case

Gabriel T. Pap, for the petitioners. Wallace Musoff, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $2,203.47 in petitioners' income tax for the year 1961. The sole issue for our determination is whether petitioners are entitled to a loss deduction in 1961 pursuant to section 165,1 which loss resulted from the nationalization by the Hungarian government in 1948 and 1952 of real and personal property belonging to petitioner Andrew...

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