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CARRIERES v. COMMISSIONER

Docket No. 4831-72.

64 T.C. 959 (1975)

JEAN C. CARRIERES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 27, 1975.

Attorney(s) appearing for the Case

James G. Leathers, Jr., for the petitioner.

Leo A. McLaughlin and William E. Saul, for the respondent.

HALL, Judge:

Respondent determined a deficiency in petitioner's 1968 income tax of $26,921.29.

The sole issue remaining is how much gain, if any, did petitioner recognize in 1968 as a result of transferring her community property interest in 4,615 shares of stock to her former husband pursuant to a divorce decree.

FINDINGS OF FACT

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

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