Ungar v. Commissioner of Internal Revenue

SWAN, Chief Judge.

The sole question presented by this appeal is whether the Tax Court erred in disallowing a deduction of $9,000 claimed by the taxpayer as a loss sustained during the taxable year 1948 “from theft.” 26 U.S. C.A. § 23(e) (3).

The facts are not in dispute. In summary the story they disclose is the following; While the taxpayer was in overseas military service his wife took property of his worth $9,000 and ran off with another man, leaving a letter telling him that he would never again see her or the property. This letter he received on his return in 1946. He did not, and could…