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WINKELMAN v. COMMISSIONER

Docket No. 110209.

1 T.C.M. 640 (1943)

Jules C. Winkelman v. Commissioner.

United States Tax Court.

Entered February 20, 1943.

Attorney(s) appearing for the Case

Barnie F. Winkelman, Esq., for the petitioner. Myron S. Winer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

This proceeding is for the redetermination of a deficiency in income tax for the taxable year ended December 31, 1938, in the amount of $327.60. The issue is whether or not petitioner received, actually or constructively, a dividend of $5,312.50 on certain corporate stock during the taxable year.

Findings of Fact

Petitioner is an individual, residing in the City of Washington, District...

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