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STAVITSKY v. COMMISSIONER

Docket No. 112364.

2 T.C.M. 593 (1943)

Michael A. Stavitsky and Eve Stavitsky v. Commissioner.

United States Tax Court.

Entered August 7, 1943.

Attorney(s) appearing for the Case

Samuel Klein, Esq., 60 Park Place, Newark, N. J., for the petitioners. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in income tax for the calendar year 1940 in the amount of $392.18. The petitioners allege that the respondent erred in treating a dividend of $5,219.17 received by Michael A. Stavitsky in 1940 as an ordinary dividend rather than a liquiding dividend.

Findings of Fact

The petitioners are husband and wife who filed a joint individual...

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