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LEVINSON v. COMMISSIONER

Docket Nos. 1610, 1611, 1687, 1688.

3 T.C.M. 1277 (1944)

Edwin D. Levinson v. Commissioner. Edwin D. Levinson and Gertrude Levinson v. Commissioner. Jacques Coe (Formerly Jacques S. Cohen) v. Commissioner. Edwin H. Woarms v. Commissioner.

United States Tax Court.

Entered December 4, 1944.

Attorney(s) appearing for the Case

Louis F. Lee, Esq., for Edwin D. Levinson and Gertrude Levinson, Petitioners. Aaron Holman, Esq., and J. Stanley Halperin, Esq., for Jacques Coe and Edwin H. Woarms, Petitioners. E. C. Algire, Esq., and Scott A. Dahlquist, Esq., for the respondent.

In Docket No. 1610 an income tax deficiency of $10,072.88 was determined as to Edwin D. Levinson for 1939, and in Docket No. 1611 a deficiency of $432.27 was determined on a joint return as to Levinson and his wife for 1940. Levinson contends that the gain in an amount received by him in each year under a partnership agreement because of the decrease in value of a Stock Exchange seat was a long term capital gain.

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