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STEPHENS v. COMMISSIONER

Docket No. 91072.

38 T.C. 345 (1962)

ROBERT K. STEPHENS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1962.

Attorney(s) appearing for the Case

John A. Dunkel, Esq., for the petitioner.

Crane C. Hauser, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1956 in the amount of $1,559.38.

Petitioner assigns as error the following:

(a) The Commissioner erroneously determined that petitioner realized a measurable taxable gain of $10,760.00, or any other amount, on the transfer of his undivided one-half interest in real estate located at 4210 East Broad Street, Columbus, Ohio.

(b) In...

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