Memorandum Opinion
OPPER, Judge:
A deficiency in income tax for 1945 of $4,830.28 is contested by petitioner. In addition it claims an overpayment of $2,264.80. The question is whether and to what extent a payment received by petitioner's decedent in 1945 from a corporation of which he was a 50 per cent stockholder is taxable to him as a dividend. All of the facts are contained in a stipulation of the parties, and are hereby found as so stipulated.
...Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.