United States Board of Tax Appeals December 18, 1936, Docket No. 71903. (Mott v. Commissioner)

lead-opinion

*196OPINION.

Arundell:

The loss claimed on the sale of Fourth National Investors stock was disallowed solely because of petitioner’s inability to substantiate cost and sales price figures at the time her return was audited. These figures were supplied at the hearing, and we have found them as facts with the amount of resulting loss which is deductible in 1930.