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LEADBETTER v. COMMISSIONER

Docket Nos. 110258, 110259.

2 T.C.M. 626 (1943)

F. W. Leadbetter v. Commissioner. Caroline P. Leadbetter v. Commissioner.

United States Tax Court.

Entered August 13, 1943.

Attorney(s) appearing for the Case

C. D. Phillips, Esq., 805 Electric Bldg., Portland, Ore., for the petitioners. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies in income tax for the year 1938 as follows: F. W. Leadbetter, docket No. 110258, $14,849.98; Caroline P. Leadbetter, docket No. 110259, $21,540.06. The deficiencies are contested in part. The questions in issue are:

(1) Whether petitioners realized taxable income upon the transfer of certain stock by F. W. Leadbetter in exchange for securities owned by the Pittock...

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