This is in accord with the well settled law of sales, that where there is an unconditional contract to sell specific goods in a deliverable shape, the property in the goods passes to the buyer when the contract is made, and it is immaterial that the time of payment, or the time of delivery, or both, be postponed. Briggs v. United States, 143 U.S. 346, 354, 12 S.Ct. 391, 36 L.Ed. 180; Uniform Sales Act, § 19, Rule 1. If title passes to the purchaser, and the purchaser becomes a stockholder, at the time of the making of the contract, it would necessarily follow that any destruction of the property or any loss in value would fall upon the purchaser who was the owner of the legal title. William R. Huntley, 30 B.T.A. 931, 934. The purchaser of stock pays his contract price therefor, not the market value of the stock at a later date when the certificate is physically issued and delivered to him.