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NELSON v. UNITED STATES

No. 45931.

69 F.Supp. 336 (1947)

NELSON v. UNITED STATES.

Court of Claims.

January 6, 1947.

Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C., for plaintiff.

H. S. Fessenden, of Washington, D. C., and Douglas W. McGregor, Asst. Atty. Gen. (J. Louis Monarch and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHITAKER, Judge.

Plaintiff sues to recover additional income taxes assessed against him by the Commissioner of Internal Revenue. He alleges that the Commissioner used the wrong basis for the determination of gain derived by him from the disposition of 1,324 shares of the capital stock of the United Carbon Company.

Plaintiff had acquired these shares as a result of the consolidation of a number of different corporation and a partnership. The Commissioner was...

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