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MILLER v. COMMISSIONER

Docket No. 7378-70.

32 T.C.M. 294 (1973)

T.C. Memo. 1973-68

Roy Miller and Artie Miller v. Commissioner.

United States Tax Court.

Filed March 26, 1973.

Attorney(s) appearing for the Case

Warren Wertheimer, for the petitioners. John Gigounas, for the respondent.

Memorandum Opinion

BRUCE, Judge:

Respondent determined a deficiency in the 1967 income tax of petitioners Roy and Artie Miller in the amount of $1,299.50. The sole question is whether section 1239(a)1 applies to a sale between two corporations, where more than 80 percent in value of each corporation's outstanding stock is owned by the same individual.

All the facts have been stipulated, and the stipulation of facts and...

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