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FISHER v. COMMISSIONER OF INTERNAL REVENUE

No. 7820.

108 F.2d 707 (1939)

FISHER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 15, 1939.

Attorney(s) appearing for the Case

Benjamin E. Jaffe, of Detroit, Mich., for petitioners.

Arnold Raum, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Arnold Raum, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This case arises upon petition to review a decision of the Board of Tax Appeals (34 B.T.A. 1215), assessing a deficiency in income tax against the petitioners upon a joint return by husband and wife for the taxable year 1930. The sole question presented is as to the proper basis to be used in computing gain upon the sale by petitioner Charles T. Fisher in 1930 of common stock of General Motors Corporation acquired in 1926 in an exchange for stock...

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