Memorandum Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $2,126.70. The deficiency resulted in part from the determination of the respondent that the petitioners were in receipt of a taxable dividend to the extent of $7,000 as a result of the redemption of preferred stock of Simon and Mills, Inc.
All the facts are stipulated and the stipulations are incorporated herein by this...
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