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DUNHAM v. COMMISSIONER

Docket No. 74183.

35 T.C. 705 (1961)

MARGARET G. DUNHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1961.

Attorney(s) appearing for the Case

Fred L. Rosenbloom, Esq., and Thomas P. Glassmoyer, Esq., for the petitioner.

Paul D. Ritter, Esq., for the respondent.

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioner for the years 1954, 1955, and 1956 in the respective amounts of $18,394.08, $15,850.52, and $26,845.40. The sole issue is whether dividends paid to petitioner in accordance with an assignment thereof by her son and daughter are income to her and taxable as such.

FINDINGS OF FACT.

The stipulated facts are found as...

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