BROOK v. COMMISSIONER

Docket No. 3482-62.

28 T.C.M. 1240 (1969)

T.C. Memo. 1969-237

Arthur F. Brook and Ruth T. Brook v. Commissioner.

United States Tax Court.

Filed November 6, 1969.


Attorney(s) appearing for the Case

Irving M. Gruber, for the petitioners. James Q. Smith, for the respondent.


Supplemental Memorandum Opinion

FAY, Judge:

The matter presently before the Court in the instant case relates to a dispute between the parties as to a Rule 50 computation.

In a Memorandum Findings of Fact and Opinion filed March 26, 1969, [Dec. 29,511] TCM 1969-60, we stated:

Pursuant to the contract of April 27, 1955, Brook transferred rights held under contracts dated August 2, 1944,...

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