Backer v. Commissioner

Evelyn Weil Backer (formerly Evelyn Weil de Mier) v. Commissioner.

Backer v. Commissioner

Docket No. 27044.

United States Tax Court

1952 Tax Ct. Memo LEXIS 262; 11 T.C.M. (CCH) 352; T.C.M. (RIA) 52101;

April 10, 1952

James G. Holland, Esq., 20 Exchange Pl., New York, N. Y., for the petitioner. Ellyne E. Strickland, Esq. , for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: Respondent determined a deficiency in income tax against petitioner for the year 1944 in the amount of $5,349.37.

The question to be decided is whether petitioner is entitled to a loss deduction by…