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PARKS v. COMMISSIONER

Docket No. 24688.

11 T.C.M. 761 (1952)

Chas. C. Parks v. Commissioner.

United States Tax Court.

Entered July 16, 1952.

Attorney(s) appearing for the Case

Cecil Sims, Esq., and W. W. Berry, Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax as follows:

  Year                              Deficiency

  1944 .........................   $ 3,668.02
  1945 .........................    13,964.82

The following errors were assigned by the petitioner:

(a) In computing the long-term capital gain realized by the petitioner in 1944 upon the liquidation on April 30...

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