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ESTATE OF HAWLEY v. COMMISSIONER

Docket No. 73110.

20 T.C.M. 210 (1961)

T.C. Memo. 1961-38

Estate of James L. Hawley, Deceased, Emma N. Hawley, Executrix, and Emma N. Hawley v. Commissioner.

United States Tax Court.

Filed February 17, 1961.

Attorney(s) appearing for the Case

Fred L. Rosenbloom, Esq., and Thomas P. Glassmoyer, Esq., for the petitioners. David E. Crabtree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $19,817.02.

The only issue is whether there was a "sale or exchange of a capital asset held for more than 6 months" within the meaning of Section 1222 of the Internal Revenue Code of 1954 when the decedent, James L. Hawley, purportedly sold his 212 shares of common stock in Hugh H. Eby, Inc. along with all other Eby shareholders...

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