1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 390 (1944)
 

MACK v. COMMISSIONER

Docket No. 249.

3 T.C. 390 (1944)

J. GORDON MACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 29, 1944.

Attorney(s) appearing for the Case

John A. McCann, Esq., for the petitioner.

J. Harrison Miller, Esq., for the respondent.

OPINION.

SMITH. Judge:

This proceeding involves a deficiency of $20.90 in petitioner's income tax for 1940. The question for our determination is the proper basis to be used in determining the gain upon the sale in 1940 of shares of stock which the petitioner acquired under a testamentary option from the trustees under his father's will.

The facts are found as stipulated. They are in substance as follows...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases