DILLARD PAPER CO. v. COMMISSIONER OF INTERNAL REVENUE, 42 T.C. 588 (1964) DILLARD PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 2804-62.United States Tax Court. Filed June 17, 1964. Held, long-term capital loss in the amount of $12,918.87 realized upon the transfer of securities by petitioner to the fiduciary of its employees’ profit-sharing […]
