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PERELES v. COMMISSIONER

Docket No. 1364-68.

28 T.C.M. 872 (1969)

T.C. Memo. 1969-174

Richard M. Pereles and Daphne L. Pereles v. Commissioner.

United States Tax Court.

Filed August 25, 1969.

Attorney(s) appearing for the Case

Harold R. Williams, Tennessee Bldg., Houston, Tex., for the petitioners. W. Reed Smith, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $933.98.

The issue for decision is the amount, if any, of capital gain realized by petitioners on the sale in September 1964 in Brazil of an automobile.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners, husband and wife...

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