Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for 1950 in the amount of $3,821.16. The sole contested issue is whether sums paid by a corporation for personal medical expenses of its president and minority stockholder is income taxable to such person. All other issues raised by the pleadings have been settled by stipulation.
Findings of Fact
The stipulated facts are found accordingly.
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