
    Daniel Hecker, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 29535.
    Promulgated October 11, 1929.
    
      D. H. James, Esq., for the petitioner.
    
      T. M. Mather, Esq., for the respondent.
   OPINION.

Teammell :

This is a proceeding for the redetermination of a deficiency for 1925 in the amount of $175.57. The deficiency arises from the action of the respondent in refusing to allow a deduction claimed in that year on account of a net loss sustained in 1924.

The petitioner is an individual residing in the State of Indiana, and was engaged in the road construction business, and in 1924 sustained a net loss in the amount of $6,896.10 as a result of the sale of motor stock.

The respondent refused to allow the deduction for a net loss upon the ground that it was not shown to have been incurred in the operation of a trade or business regularly carried on by the taxpayer.

There is nothing in the record to indicate that the loss was sustained in connection with the operation of a trade or business, and the action of the respondent is accordingly approved.

Judgment will be entered for the respondent.  