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BONGIOVANNI v. COMMISSIONER

Docket No. 848-69.

30 T.C.M. 1124 (1971)

T.C. Memo. 1971-262

John P. and Alice Bongiovanni v. Commissioner.

United States Tax Court.

Filed October 12, 1971.

Attorney(s) appearing for the Case

Vincent E. Cerow, for the petitioner. Fred L. Baker and Jay S. Hamelburg, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent has determined a deficiency of $5,778.49 in Federal income taxes filed by petitioners for the year 1965. The only question involved relates to the gain or income realized by petitioners on account of the transfer of assets and liabilities of Keystone Masonry Company, a sole proprietorship, to Keystone Masonry, Inc., a corporation, under sections...

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