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ESTATE OF HOLMES v. COMMISSIONER

Docket No. 107185.

1 T.C. 508 (1943)

ESTATE OF BERTHA MAY HOLMES, ALTON R. HOLMES, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 28, 1943.

Attorney(s) appearing for the Case

Alton R. Holmes, Esq., for the petitioner.

William G. Ryman, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's income tax for the year 1937 of $441.15. The deficiency is due to the addition of $7,316 dividends to the income reported on petitioner's income tax return. This adjustment is explained in the deficiency notice as follows:

(a) It is held that the sum of $7,316.00 representing dividends derived on the shares of Pioneer Building and Loan Company constituted income...

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