Stern v. Commissioner (A)

CARL STERN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Stern v. Commissioner (A)

Docket No. 19377.

United States Board of Tax Appeals

5 B.T.A. 871; 1926 BTA LEXIS 2761;

December 17, 1926, Promulgated

Carl Stern pro se.

W. F. Gibbs, Esq., for the respondent.

LITTLETON

LITTLETON: The Commissioner determined a deficiency of $688.45 for the calendar year 1923. Petitioner claims that this deficiency is incorrect in so far as it results from the disallowance by the Commissioner of a loss of $7,134.88 on German marks and German Government bonds.

FINDINGS OF FACT.

Petitioner is a resident of…