KETLER v. COMMISSIONER OF INTERNAL REVENUE, 17 T.C. 216 (1951) F. K. KETLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 29003.United States Tax Court. Promulgated August 16, 1951. The correct basis for computing petitioner’s gain or loss in the year 1944 for his 252 shares of stock of Corporation B in liquidation depends […]
