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FOX v. COMMISSIONER

Docket No. 39458.

20 T.C. 1094 (1953)

MAURICE FOX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1953.

Attorney(s) appearing for the Case

Morris M. Schnitzer, Esq., for the petitioner.

John J. Hopkins, Esq., for the respondent.

The Commissioner has determined a deficiency of $4,072.36 in petitioner's income tax for the year 1949. This deficiency is due to one adjustment explained in the deficiency notice as follows:

(a) It has been determined that taxable dividends in the amount of $7,012.50, reported by taxpayer in 1950, were actually unqualifiedly available in 1949 and therefore reportable in 1949.

The amount of year-end dividends now...

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