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LANDERS CORPORATION v. COMMISSIONER

Docket No. 31189.

11 T.C.M. 577 (1952)

The Landers Corporation v. Commissioner.

United States Tax Court.

Entered June 9, 1952.

Attorney(s) appearing for the Case

G. Charles Scharfy, Esq., for the petitioner. James A. Scott, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of $3,415.98 for 1946. The only issue is whether the petitioner realized any gain from the sale of 674 shares of its own stock which it had previously acquired from former stockholders.

Findings of Fact

The petitioner is an Ohio corporation. It filed its return for 1946 with the collector of internal revenue for the Tenth District of Ohio.

The...

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