Transaction 1: On 2014-12-27, I sent a holiday gift of 0.1 BTC (which according to Coinbase was worth about 31.47 USD at the time) from my Coinbase account to an email address.
Transaction 2: On 2015-03-28 (91 days later), my Coinbase account received 0.1 BTC (which according to Coinbase was worth about 25.32 USD at the time) with a note stating: "This transaction was automatically returned to the sender because the recipient never logged in to claim it." (And, I never tried to resend it. Ie, I kept it.)
Each is a separate transaction confirmed on the Bitcoin blockchain.
When reporting my taxes, I think my accountant just said we could ignore both transactions. But, I'm curious if that's correct. If not, how should I have reported these transactions on my taxes?