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BEGGS v. COMMISSIONER

Docket Nos. 78771, 79715.

20 T.C.M. 626 (1961)

T.C. Memo. 1961-127

George R. Beggs and Frances Beggs v. Commissioner.

United States Tax Court.

Filed May 8, 1961.

Attorney(s) appearing for the Case

Sidney J. Matzner, Esq., 3450 Wilshire Blvd., Los Angeles, Calif., for the petitioners. Thomas J. Sullivan, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in income tax of the petitioners, as follows:

  Year                    Deficiency

  1954 .................. $18,222.02
  1955 ..................  19,438.72

The sole issue is whether petitioner George R. Beggs received a taxable dividend in the amount of $40,000, and if so, whether in the year 1954, when the directors altered the corporate records to cancel...

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