DIEBOLD v. COMMISSIONER

Docket No. 24412.

12 T.C.M. 167 (1953)

A.J. Diebold v. Commissioner.

United States Tax Court.

Entered February 18, 1953.


Attorney(s) appearing for the Case

J. Henry O'Neill, Esq., 1307 Oliver Building, Pittsburgh, Pa., and John G. Kish, Esq., for the petitioner. Kalman A. Goldring, Esq., for the respondent.


Supplemental Memorandum Opinion Sur Mandate

VAN FOSSAN, Judge:

In the original opinion in this proceeding, entered December 7, 1950, this Court determined that the petitioner's basis for computing the gain or loss on the disposition of 150 shares of capital stock in Diebold Investment Company was $54.59. The issue presented, upon submission of the proceeding under Rule 30, was whether a testamentary devise to the aforementioned corporation, of his residuary...

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