Moore v. United States

Plaintiff in the year 1932 received $247.-50 from dividends and had a net loss of some thousands of dollars on the sale of 60 shares of American Telephone and Telegraph Company stock. On June 15, 1933, pursuant to extensions duly granted, plaintiff’s husband filed a joint return for himself and plaintiff which listed a dividend item of $8,115.75, which included plaintiff’s dividends of $247.50; listéd a net loss of $8,317.69 on the sale of 158 shares of American Telephone and Telegraph Company stock, which included the loss on plaintiff’s sale of 60 shares of such stock; listed a total…