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E. H. STOLZ v. COMMISSIONER

Docket Nos. 55990, 68085.

30 T.C. 530 (1958)

E. H. STOLZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ZOE STOLZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 6, 1958.

Attorney(s) appearing for the Case

William Andress, Jr., Esq., for the petitioners.

David E. Mills, Esq., and M. Clifton Maxwell, Esq., for the respondent.

ATKINS, Judge:

The respondent determined deficiencies in income tax against the petitioners for the taxable year 1950, with respect to E. H. Stolz in the amount of $1,955.15, and with respect to Zoe Stolz in the amount of $2,042.63.

The sole issue is whether the redemption of preferred stock was essentially equivalent to the distribution of a taxable dividend.

FINDINGS OF FACT.

Some of the...

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