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REUTER v. COMMISSIONER

Docket No. 340.

3 T.C.M. 580 (1944)

Irving J. Reuter v. Commissioner.

United States Tax Court.

Entered June 16, 1944.

Attorney(s) appearing for the Case

Joseph Bradford Coolidge, Esq., 12th Floor Callahan Bldg., Dayton, O., for the petitioner. Cecil H. Haas, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

The respondent has determined a deficiency in petitioner's income tax for the year 1940 in the amount of $11,567.91. The question for determination is the amount of gain realized by petitioner in a transaction under which he surrendered to GM Shares, Inc., a Delaware corporation, 400 shares of its class A stock and received in exchange therefor 400 shares of the common stock of General Motors Corporation. The respondent...

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