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MELCHER v. UNITED STATES

No. 43101.

19 F.Supp. 663 (1937)

MELCHER v. UNITED STATES.

Court of Claims.

June 1, 1937.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C. (Henry O. Harriman and Charles E. Foster, Jr., both of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WHALEY, Judge.

This case involves gain or loss for income tax purposes on the sale of certain stock where the Commissioner has applied Article 58, Regulations 74, promulgated under the Revenue Act of 1928, which reads in part as follows: "When shares of stock in a corporation are sold from lots purchased at different dates and at different prices and the identity of the lots can not be determined, the stock sold shall be charged against the earliest purchases of such...

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