United States Court of Claims March 3, 1941, 44578 (Moore v. United States)

MADDEN, Judge,

delivered the opinion of the court:

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.