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HORNER v. COMMISSIONER OF INTERNAL REVENUE

No. 5711.

78 F.2d 813 (1935)

HORNER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 21, 1935.

Attorney(s) appearing for the Case

Fred C. Houston, Thomas D. McCloskey, and Kinnear, McCloskey & Best, all of Pittsburgh, Pa., for petitioner.

A. F. Prescott, of Washington, D. C., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON and THOMPSON, Circuit Judges, and KIRKPATRICK, District Judge.

BUFFINGTON, Circuit Judge.

In this case the taxpayer, who acquired certain stocks at different times and prices, sold, through brokers, some of his holdings thereof. In completing the sale he delivered to the brokers certificates he had received for his earlier purchases, and the Commissioner charged him with the difference in price between such certificate acquisitions and the price realized on the sale thereof. The Tax Board sustained the Commissioner, and the taxpayer...

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