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HALL v. COMMISSIONER

Docket No. 15095-86.

92 T.C. 1027 (1989)

JOSEPH E. HALL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 15, 1989.

Attorney(s) appearing for the Case

W. Louis Beecher, for the petitioner.

Elizabeth G. Beck, for the respondent.

DRENNEN, Judge:

Respondent, in a statutory notice of deficiency dated March 11, 1986, determined a deficiency in petitioner's Federal income tax in the amount of $33,149.

The issues for consideration are: (1) Whether petitioner correctly computed gain and loss on 1982 sales of Kemper Technology Fund, Inc. (Technology) noncertificate stock; and (2) whether petitioner correctly computed gain and loss on 1982 sales of Kemper Summit Fund, Inc. (Summit)...

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