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GURTMAN v. COMMISSIONER

Docket Nos. 1077-73, 1078-73.

34 T.C.M. 475 (1975)

T.C. Memo. 1975-96

William N. Gurtman and Ida Gurtman v. Commissioner. Aaron Schomer and Violet Schomer v. Commissioner.

United States Tax Court.

Filed April 8, 1975.

Attorney(s) appearing for the Case

Aaron Z. Schomer, for the petitioners in docket No. 1077-73. William N. Gurtman, for the petitioners in docket No. 1078-73. Kenneth G. Gordon, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined deficiencies in the federal income taxes of petitioners William N. Gurtman and Ida Gurtman and petitioners Aaron Schomer and Violet Schomer for the taxable year 1967 in the amounts of $8,231.15 and $3,144, respectively. The sole issue for decision is whether an ordinary loss deduction is allowable under section 165(a) and (c), I.R.C. 1954,1 for...

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