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H. DIXON SMITH, INC. v. COMMISSIONER

Docket No. 16648.

8 T.C.M. 790 (1949)

H. Dixon Smith, Inc. v. Commissioner.

United States Tax Court.

Entered August 31, 1949.

Attorney(s) appearing for the Case

C. P. Bagley, Esq., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

Respondent determined a deficiency in income tax of $5,975.51 for the period May 1, 1944, to July 8, 1944. The question at issue is whether or not the sale to Calhoun Lumber Company of certain assets which petitioner had distributed upon its dissolution to its sole stockholder, H. Dixon Smith, was a sale by petitioner.

Findings of Fact

Petitioner is a corporation which was organized...

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