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WILLIAMS v. COMMISSIONER

Docket No. 54316.

18 T.C.M. 460 (1959)

T.C. Memo. 1959-104

Harold G. Williams v. Commissioner.

United States Tax Court.

Filed May 22, 1959.

Attorney(s) appearing for the Case

Edward McCarthy, Esq., for the petitioner. Roger L. Davis, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

This proceeding involves petitioner's personal income tax for the calendar year 1947.

In a Memorandum Opinion, filed November 30, 1956 [15 TCM 1410; Dec. 22,057(M); T.C. Memo. 1956-270], this Court held that petitioner was not entitled to capital gains treatment on his share of the proceeds realized by Marine Industries upon the sale of a tankship to the Sinclair Refining...

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