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CURTIS v. HELVERING

No. 143.

101 F.2d 40 (1939)

CURTIS v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 9, 1939.

Attorney(s) appearing for the Case

Perkins, Malone & Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

This appeal involves a deficiency, assessed against the taxpayer upon her income tax for the year 1931. The controversy turns wholly upon the "basis", or cost to be assigned to certain shares of stock in the American Can Company and Electric Bond & Share Corporation which the taxpayer sold in that year. On May 6, 1930 her husband gave her 1800 shares of the first stock, and 2,500 of the second, and the cost of these shares to him is concededly...

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