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WALLING v. COMMISSIONER

Docket No. 30370.

19 T.C. 838 (1953)

HUGH WALLING AND MARY B. WALLING, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 30, 1953.

Attorney(s) appearing for the Case

James P. Hill, Esq., and William R. Frazier, Esq., for the petitioners.

Thomas C. Cravens, Jr., Esq., for the respondent.

The respondent determined a deficiency in income tax for the year 1946 in the amount of $4,667.30.

The sole issue is whether Hugh Walling received a dividend from the Walling Crate Company, Inc., during 1946, in the amount of $5,647.07.

Some of the facts were stipulated.

FINDINGS OF FACT.

The stipulated facts are so found and are incorporated herein.

Petitioners are husband and wife, residing...

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