Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency of $429.29 in the petitioner's income tax for the year 1939.
At the hearing the case was submitted on a stipulation of facts which was incorporated in the record and is hereby adopted as the facts in the case. The facts need not be repeated. They present the question whether the petitioner is subject to income tax on a dividend declared and paid in common stock on common...
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