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ESTATE OF OAKLEY v. COMMISSIONER

Docket No. 5408-69.

31 T.C.M. 102 (1972)

T.C. Memo. 1972-28

Estate of H. Wayne Oakley, Anna C. Pandick Oakley, Executrix, and Anna C. Pandick Oakley v. Commissioner.

United States Tax Court.

Filed February 7, 1972.

Attorney(s) appearing for the Case

Bernard S. Gross, for the petitioners. David B. Spivak, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of petitioners Estate of H. Wayne Oakley, Anna C. Pandick Oakley, Executrix, and Anna C. Pandick Oakley for the taxable year 1965 in the amount of $8,729.95 and determined a deficiency in the income tax of Anna C. Pandick Oakley for the taxable year 1966 in the amount of $5,653.54.

The issue for decision is whether petitioners are entitled to a deduction for a loss...

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