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BRADLEY v. COMMISSIONER

Docket No. 7298.

9 T.C. 115 (1947)

JANE EASTON BRADLEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 28, 1947.

Attorney(s) appearing for the Case

Granville S. Borden, Esq., and Adolph C. Meyer, C. P. A., for the petitioner.

T. M. Mather, Esq., for the respondent.

The Commissioner determined a deficiency of $188.03 in petitioner's income tax liability for the year 1941. The petitioner claims an overpayment of $88.28 for that year.

The petitioner assails as erroneous the inclusion in earned surplus of Bradley Mining Co., of which she is a stockholder, of the unrealized appreciation over cost of shares of another corporation which Bradley Mining Co. acquired prior to 1941 and distributed...

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