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COACHMAN v. COMMISSIONER

Docket No. 23323.

16 T.C. 1432 (1951)

DELLA M. COACHMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1951.

Attorney(s) appearing for the Case

H. L. Coachman, Esq., for the petitioner.

William W. Oliver, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $816.29 in income tax for 1945. One issue for decision is whether the petitioner or a trust is entitled to the benefit of a long term capital loss on the sale of securities and, if the petitioner is entitled to the benefit, the amount of her basis for computing the loss is in controversy. The facts essential to the first issue have been stipulated.

Joseph A. Williams transferred...

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