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STANLEY v. COMMISSIONER

Docket Nos. 94773, 94774.

40 T.C. 851 (1963)

BESSIE STANLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF JOSEPH STANLEY, DECEASED, BESSIE STANLEY, EXECUTRIX, AND BESSIE STANLEY, HIS SURVIVING WIFE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 16, 1963.

Attorney(s) appearing for the Case

Henry W. Howard, for the petitioner.

James Booher, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined deficiencies in income tax of the Estate of Joseph Stanley, Deceased, Bessie Stanley, Executrix, and Bessie Stanley, His Surviving Wife, and in the income tax of Bessie Stanley for the taxable years ended April 30, 1959 and 1960, in the amounts of $5,413.87 and $35,140.83, respectively.

The issue for decision is whether Bessie Stanley in each of the years here involved realized taxable capital gain...

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