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ESTILL v. COMMISSIONER

Docket No. 67063.

19 T.C.M. 334 (1960)

T.C. Memo. 1960-64

Harry F. Estill and Frances R. Estill v. Commissioner.

United States Tax Court.

Filed March 31, 1960.

Attorney(s) appearing for the Case

Robert A. Stephens, Jr., Esq., 714 First National Bank Building, Springfield, Ill., for the petitioners. Arthur N. Nasser, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The respondent determined a deficiency of $767.84 for the calendar year 1953. The sole issue for decision is whether Frances R. Estill realized long-term capital gain on the sale and partition of certain real property. All of the facts are stipulated and are so found. The petitioners filed a joint return for 1953 with the director of internal revenue at Springfield, Illinois.

Petitioner Frances R. Estill's father...

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