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SHWAYDER v. COMMISSIONER

Docket No. 4462.

6 T.C.M. 362 (1947)

Ben Shwayder v. Commissioner.

United States Tax Court.

Entered March 31, 1947.

Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit 26, Mich., for the petitioner. William F. Robinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency of $2,668.83 in income tax for the year 1941. The only question is whether petitioner is taxable on the entire amount of dividends on certain stock, as the respondent has determined. Petitioner contends that one-half of the dividends, $5,000, is taxable to his wife.

The petitioner filed his return with the collector for the district of Michigan.

Findings...

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