This case involves income tax for the calendar year 1937. Deficiency was determined in the amount of $2,268.37, all of which is contested. In addition, the petitioner asserts an overpayment of $142.48. The sole issue presented is whether the petitioner is taxable upon the entire amount, or only upon a part, of a distribution made to her as stockholder of a corporation. All facts were stipulated, and we adopt the stipulation by reference and find the facts therein set forth...
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