Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1955 in the amount of $5,031.92. The issue for decision is whether, for the purpose of computing the amount of long-term capital gain realized upon the sale in 1955 of shares of stock in two corporations,
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.