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COX v. COMMISSIONER

Docket No. 10115-78.

78 T.C. 1021 (1982)

RUFUS K. COX, JR., AND ETHEL M. COX, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1982.

Attorney(s) appearing for the Case

Charles H. Burton and Robert J. Tyrrell, for the petitioners.

Richard F. Stein, for the respondent.

OPINION

IRWIN, Judge:

By letter dated June 5, 1978, respondent has determined a deficiency of $12,428 in petitioners' 1974 Federal income taxes. After concessions, the sole issue for decision is whether petitioners are entitled to elect to report their gain from a sale1 of stock under section 453.2

This case was submitted without trial pursuant to Rule 122, Tax Court Rules of Practice...

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