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MAHAFFEY v. COMMISSIONER

Docket No. 106434.

1 T.C. 176 (1942)

B. O. MAHAFFEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 4, 1942.

Attorney(s) appearing for the Case

R. D. Fitzgibbon, Esq., for the petitioner.

Angus R. Shannon, Jr., Esq., for the respondent.

The Commissioner determined deficiencies in the petitioner's income tax of $1,109.40, $445.82, and $462.31 for 1936, 1937, and 1938, respectively. The issues involved are whether the respondent erred (1) in including in the petitioner's taxable income the dividends paid to petitioner's mother during the respective years on certain corporate stock and (2) in determining that the petitioner was not entitled under section 24 (a) (6) of...

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