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PITTMAN v. COMMISSIONER

Docket No. 22827.

14 T.C. 449 (1950)

ROBERTA PITTMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 21, 1950.

Attorney(s) appearing for the Case

Charles E. Pratt, Esq., for the petitioner.

D. Louis Bergeron, Esq., and Joseph P. Crowe, Esq., for the respondent.

The respondent determined a deficiency of $774.32 in the petitioner's income tax liability for the year 1945.

The sole issue is whether or not the petitioner, as transferee of a dissolved corporation, is entitled to deduct the Federal income tax on the corporation paid by her in 1947 from the gain realized in 1945 on the liquidation of the corporation.

The case was submitted on a stipulation of facts, exhibits, and...

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