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HUGHES v. C. I. R.

No. 15294.

450 F.2d 980 (1971)

Stuart M. HUGHES and Genevieve O. Hughes, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 18, 1971.

Attorney(s) appearing for the Case

Joseph Curtis, Williamsburg, Va., for appellants.

John S. Brown, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Attys., Dept. of Justice, on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and BRYAN and CRAVEN, Circuit Judges.

PER CURIAM:

The United States Tax Court upheld a deficiency assessed by the Commissioner of Internal Revenue in the Federal income tax of appellants, Stuart M. and Genevieve O. Hughes, for 1961. This determination resulted from the refusal to the taxpayers of the advantage, accorded by Internal Revenue Code of 1954, § 1034,1 of the non-recognition of gain accruing upon the sale or exchange...

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