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EVANS v. COMMISSIONER

Docket Nos. 1448-65, 1449-65.

25 T.C.M. 663 (1966)

T.C. Memo. 1966-131

Joe M. Evans, Jr. v. Commissioner. George P. Evans v. Commissioner.

United States Tax Court.

Filed June 16, 1966.

Attorney(s) appearing for the Case

Joe M. Evans, Jr., pro se, Dell City, Tex. Sidney B. Williams, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in the income taxes of petitioners:

      Petitioner         Taxable Year   Deficiency

  Joe M. Evans, Jr. ....     1962       $9,255.11
  George P. Evans ......     1962        7,352.69

The only issue for decision in these consolidated cases is whether the petitioners realized a short-term capital gain when they exercised an...

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