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MCRITCHIE v. COMMISSIONER

Docket No. 56936.

27 T.C. 65 (1956)

LEE MCRITCHIE AND AGNES MCRITCHIE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1956.

Attorney(s) appearing for the Case

Logan Morris, Esq., and Joseph J. Pugh, Esq., for the petitioners.

Jules I. Whitman, Esq., for the respondent.

OPINION.

RAUM, Judge:

The sole question is whether petitioners must account in their 1951 income tax return for dividends declared in 1948, 1949, and 1950 on stock owned by Lee McRitchie and paid into the registry of a Federal District Court in 1949 and 1950 by the corporation in connection with litigation relating to title to the stock. The litigation terminated in favor of Lee McRitchie in 1951 and the fund...

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