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CAMP v. COMMISSIONER

Docket No. 7580-70.

31 T.C.M. 297 (1972)

T.C. Memo. 1972-74

Roy C. and Thresa J. Camp v. Commissioner.

United States Tax Court.

Filed March 27, 1972.

Attorney(s) appearing for the Case

Roy C. Camp, pro se, 8711 Southwestern Blvd., Apt. 251, Dallas, Tex. Bernard B. Nelson, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $1,189.94.

The only issue for decision is whether the provisions of section 267, I.R.C. 1954,1 disallowing losses from sales of property between members of a family are unconstitutional as applied to the facts in this case.

All of the facts have been stipulated and are found...

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