Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners has been determined by the respondent for the taxable year 1956 in the amount of $7,100.
The only issue for decision is the correctness of the respondent's action in increasing the taxable income of the petitioners by an amount of $10,000 as a corporate dividend received.
Findings of Fact
Facts which have been stipulated are so found...
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