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WALLACE v. COMMISSIONER

Docket Nos. 8980, 8981.

6 T.C.M. 300 (1947)

Wanda M. Wallace v. Commissioner. Carl Wallace v. Commissioner.

United States Tax Court.

Entered March 13, 1947.

Attorney(s) appearing for the Case

L. E. Elliott, Esq., for the petitioner. D. Louis Bergeron, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

In these cases, duly consolidated, we have for consideration deficiencies in income taxes determined against each of the petitioners in the amount of $943.84 for the calendar year 1940 and in the amount of $1,567.50 for the period ended October 31, 1941. The only question presented is whether a dividend of $5,500 is taxable in 1940, or in 1941. All facts have been stipulated and we adopt the stipulation by reference and...

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