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NEWMAN v. COMMISSIONER

Docket No. 2311.

4 T.C. 226 (1944)

J. KIEFER NEWMAN, JR., AND ANNE S. NEWMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 20, 1944.

Attorney(s) appearing for the Case

Morley S. Wolfe, C. P. A., for the petitioners.

Scott A. Dahlquist, Esq., for the respondent.

OPINION.

OPPER, Judge:

Deficiencies in income tax were determined against petitioners for the years 1938, 1939, 1940, and 1941 in the respective amounts of $1,078.14, $879.02, $420.13, and $1,450.79. This proceeding places in issue the correctness of portions of such deficiencies. The sole question relates to the proper basis of certain stock transferred to the trust of which petitioner J. Kiefer Newman, Jr., was a beneficiary and which he sold in...

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