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GUMBINER v. COMMISSIONER

Docket No. 5312.

5 T.C.M. 1119 (1946)

H. L. Gumbiner v. Commissioner.

United States Tax Court.

Entered December 31, 1946.

Attorney(s) appearing for the Case

Frank Mergenthaler, Esq., and Russell S. Bock, C. P. A., 548 South Spring St., Los Angeles 13, Calif., for the petitioner. A. J. Hurley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined income tax deficiencies of $419.88, $354.76, $946.69 and $655.83 for the years 1938, 1939, 1940 and 1941. The questions to be determined are (1) whether certain amounts paid by Gumbiner Amusement Company, a corporation, for and in behalf of petitioner in each of the taxable years are dividends and taxable to him as such, and if so, (2) whether the assessment and collection of deficiencies for 1938...

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