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THAL v. COMMISSIONER OF INTERNAL REVENUE

No. 9645.

142 F.2d 874 (1944)

THAL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 3, 1944.

Attorney(s) appearing for the Case

Murray Smith, of Dayton, Ohio, for petitioner.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and S. Dee Hanson, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

HAMILTON, Circuit Judge.

Petitioner during the year 1929 purchased an aggregate of 700 shares of the capital stock of the United Founders Corporation at a total cost of $39,900.98 for which, in a subsequent tax free exchange, he received 70 shares of the capital stock of the American General Corporation. In 1939, petitioner sold these shares for $259.10, sustaining a loss of $39,641.88.

Pursuant to the provisions of Sections 23(g) (1) and (3), 111(a), 113...

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