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McKINNEY v. COMMISSIONER

Docket No. 4132-73.

64 T.C. 263 (1975)

WORTHY W. McKINNEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1975.

Attorney(s) appearing for the Case

James C. Higgins, for the petitioner.

Donald W. Mosser, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's Federal income tax as follows:

   Taxable Year                           Deficiency

     1969 ----------------------------    $25,243.58
     1970 ----------------------------      3,447.25

Due to concessions, the sole issue is whether petitioner realized taxable gain on the transfer of appreciated stock to his former wife pursuant...

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