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STOCK YARDS NATIONAL BANK v. COMMISSIONER

Docket No. 111537.

3 T.C.M. 424 (1944)

Stock Yards National Bank of South St. Paul v. Commissioner.

United States Tax Court.

Entered May 5, 1944.

Attorney(s) appearing for the Case

Grant W. Anderson, Esq., c/o Northwestern Nat. Bank & Tr. Co. of Minneapolis, Minneapolis, Minn., for the petitioner. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $2,839.20 in the petitioner's income tax for the year 1939.

The sole issue now in controversy is the deductibility of losses sustained by the petitioner on the sale of two farms. The decision of this issue rests on the determination of whether or not a reorganization was effected upon the transfer of certain assets of the Stock Yards Mortgage Company to the petitioner and the...

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