The respondent determined an income tax deficiency in the amount of $14,609.89 against the petitioner for the taxable year ended December 31, 1946. The sole question presented concerns the taxability to the petitioner of certain cash dividends which he received in 1946 from a corporation in which he was a principal stockholder.
FINDINGS OF FACT.
The facts were stipulated and they are so found.
The petitioner resides in New York City, New York. He...
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