KIRKLAND v. COMMISSIONER

Docket Nos. 103022, 103035.

4 T.C.M. 214 (1945)

Barbara S. Kirkland v. Commissioner. Betty Stoddard Horn v. Commissioner.

United States Tax Court.

Entered February 12, 1945.


Attorney(s) appearing for the Case

Scott P. Crampton, Esq., and G. E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioners. Charles T. Reilly, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

These consolidated proceedings involve income tax deficiencies for the year 1936 and are before us on a mandate from the Circuit Court of Appeals for the Second Circuit to determine the value of Taft Realty Corporation second mortgage bonds as of September, 1936, Stoddard v. Commissioner, 141 Fed. (2d) 76 [44-1 USTC ¶ 9223].

Findings of Fact...

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