Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $3,414.14 for 1944, $344.50 for 1945 and $4,410.23 for 1946. The only issue for decision is whether the Commissioner erred by including in income, as a dividend, $5,600 for 1944 and $6,700 for 1946. The facts have been presented by a stipulation.
The petitioner filed his individual income tax returns for the taxable years with the collector of internal revenue...
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