JOHNSON v. COMMISSIONER OF INTERNAL REVENUE

No. 11904.

162 F.2d 844 (1947)

JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 2, 1947.


Attorney(s) appearing for the Case

Jo V. Morgan, of Washington, D. C. and W. F. Finch, of West Palm Beach, Fla., for petitioner.

Melva M. Graney, Howard P. Locke, and Lee A. Jackson, Sp. Assts. to Atty. Gen., and Sewall Key, Acting Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.


SIBLEY, Circuit Judge.

The petitioner, taxpayer for the year 1938, complains that the Tax Court in fixing her gain in the sale of a house and lot in 1938 gave the house a zero cost basis instead of its fair value in 1929 when she acquired it; that an attorney's fee of $1,500 paid in recovering the house and lot in 1929 was not included as part of her cost; and that certain improvements made since were not included in her investment. The evidence is not before us,...

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