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COURTIS v. COMMISSIONER

Docket No. 56117.

16 T.C.M. 443 (1957)

T.C. Memo. 1957-107

Stuart A. Courtis and Margaret A. Courtis v. Commissioner.

United States Tax Court.

Filed June 27, 1957.

Attorney(s) appearing for the Case

Ralph W. Barbier, Esq., Guardian Building, Detroit, Mich., for the petitioners. Robert J. Fetterman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1949 and 1950 in the amounts of $5,521.58 and $1,221.94, respectively. Petitioners do not contest the deficiency for 1950. They do not contest some of the adjustments for 1949. The only issue is whether petitioner, Margaret A. Courtis, realized net capital gain in 1949 upon the sale of her undivided interest in real estate, as the respondent has determined. The first...

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