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BUTLER v. COMMISSIONER

Docket Nos. 69245, 69246.

19 T.C.M. 1219 (1960)

T.C. Memo. 1960-218

Edward Butler and Emma Butler v. Commissioner. Chester Cooper and Ruby Cooper v. Commissioner.

United States Tax Court.

Filed October 12, 1960.

Attorney(s) appearing for the Case

C. E. Lopez, Esq., Post Bldg., St. Matthews, Ky., for the petitioners. Arthur Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

These consolidated proceedings involve deficiencies in Federal income tax determined against petitioners for the year 1955 as follows:

     Petitioners      Docket Nos.    Deficiencies

  Edward Butler and
   Emma Butler .....     69245         $3,266.22
  Chester Cooper and
   Ruby Cooper .....     69246          3,237.42

The sole issue is whether gain realized by petitioners...

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