Memorandum Opinion
DISNEY, Judge:
These proceedings were consolidated for hearing and involve transferee liability in the amount of $3,357.61 for income tax of the estate of Ker D. Dunlop, deceased, for the year 1941. The issue is whether the estate is taxable on the amount of $14,580 received as dividends on stock. The evidence consists of a stipulation of facts and exhibits introduced at the hearing. The agreed facts are adopted by references as our findings...
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