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EVERETT v. COMMISSIONER

Docket No. 2313.

4 T.C.M. 454 (1945)

Rose M. Everett v. Commissioner.

United States Tax Court.

Entered May 1, 1945.

Attorney(s) appearing for the Case

Bruce Low, Esq., Charles C. Norris, Jr., Esq., and Matthew F. Dorsey, Esq., for the petitioner. William D. Harris, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

Petitioner by this proceeding contests respondent's determination of a deficiency of $15,639.24 in her income tax for 1940.

Two questions are presented, the first being whether the transaction resulting in the disposition of 664 shares of the $5 preference stock of the Philadelphia Storage Battery Co. to a broker after a public announcement of the retirement of the stock, constituted a sale of a capital asset or a...

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