New from Smoky Mountains - Important Question

[Bill & Sheila Easley]

Hello,
New from Smoky Mountains... I have an important quesitons for those who might know:

If you write a real estate contract on a property which is accepted by all parties, fully executed, then it "falls through" due to financing or other things... (through no fault of yours)... can you deduct your lost commission on your income taxes as a capital loss? ///// (perhaps you know of a good website which addresses this?)

Thanks for any factual help you can share!