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C. A. REIS v. COMMISSIONER

Docket No. 107162.

1 T.C. 9 (1942)

C. A. REIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 12, 1942.

Attorney(s) appearing for the Case

Thos. E. Sandidge, Esq., for the petitioner.

W. W. Kerr, Esq., for the respondent.

OPINION.

DISNEY, Judge.

The petition herein was filed for the purpose of redetermining deficiencies in income taxes for 1935 and 1936 in the respective amounts of $632.17 and $5,892.25. The issues raised by the petition are (1) whether assessment of the deficiencies is barred by the statute of limitations; (2) the correct basis of certain property sold during each of the taxable years; and (3) whether the property sold represented sales of capital...

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