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ROWEKAMP v. COMMISSIONER

Docket Nos. 30035, 30036, 30037.

10 T.C.M. 907 (1951)

Edward H. Rowekamp v. Commissioner. Leonard L. Rowekamp v. Commissioner. Bernard L. Rowekamp v. Commissioner.

United States Tax Court.

Entered August 31, 1951.

Attorney(s) appearing for the Case

George W. Byers, Esq., 404 St. Paul Bldg., Cincinnati, Ohio. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In these proceedings the petitioners seek a redetermination of deficiencies in their respective income taxes for 1944, as follows:

Docket No.

  30035    Edward H. Rowekamp.....    $1,070.24
  30036    Leonard L. Rowekamp....     1,106.89
  30037    Bernard L. Rowekamp....     1,008.03

The cases raise a single common issue, i. e., whether certain distributions constituted dividends under section...

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