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MASSER v. COMMISSIONER

Docket No. 61921.

30 T.C. 741 (1958)

HARRY G. MASSER AND EVELYN H. MASSER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 27, 1958.

Attorney(s) appearing for the Case

Mac Asbill, Jr., Esq., and James V. Heffernan, Esq., for the petitioners.

Douglas W. Argue, Esq., and Thomas N. Chambers, Esq., for the respondent.

Respondent determined a deficiency in petitioners' income tax for the year 1951 of $4,739.94. The sole issue in this case is the applicability of section 112 (f) of the Internal Revenue Code of 1939 to the disposition of a terminal building and land used in petitioners' trucking business.

FINDINGS OF FACT.

The parties have filed herein a stipulation of facts and we incorporate herein by this reference the stipulation...

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