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SHARAF v. COMMISSIONER

Docket No. 41688.

13 T.C.M. 1158 (1954)

T. C. Memo. 1954-231

Simeon Sharaf v. Commissioner.

United States Tax Court.

Filed December 22, 1954.

Attorney(s) appearing for the Case

Stanley M. Brown, Esq., for the petitioner. Jack H. Calechman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax of petitioner for the taxable year 1945 in the amount of $9,271.13, and an addition thereto for negligence in the amount of $463.56. The two issues presented involve, (1) a determination of the cost basis of petitioner's stock in the Merrimack Loan Company as of January 31, 1945; and (2) a determination of the fair market value of real estate distributed to petitioner in liquidation...

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