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CLUFF v. COMMISSIONER

Docket No. 26130.

17 T.C. 225 (1951)

WILLIAM A. CLUFF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 20, 1951.

Attorney(s) appearing for the Case

Carl J. Batter, Esq., for the petitioner.

Michael J. Kenny, Esq., for the respondent.

This proceeding involves a deficiency in income tax of $1,260.03 for the taxable year 1945. The question presented for decision is whether the petitioner realized a short term capital gain in 1945 on the sale of 10 shares of stock in 1942.

FINDINGS OF FACT.

The facts stipulated are so found.

Petitioner, an individual, filed his income tax return for the calendar year 1945 with the collector of internal revenue...

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