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  5. 26 T.C.M. 320 (1967)
 

ESTATE OF ANTRIM v. COMMISSIONER

Docket Nos. 649-64, 650-64.

26 T.C.M. 320 (1967)

T.C. Memo. 1967-60

Estate of Joseph L. Antrim, Jr., Deceased, State-Planters Bank of Commerce and Trusts and Betty Taylor Antrim, Executors, and Betty Taylor Antrim v. Commissioner. Richard H. Cardwell, Jr., and Annie Belle T. Cardwell v. Commissioner.

United States Tax Court.

Filed March 29, 1967.

Attorney(s) appearing for the Case

H. Brice Graves, 1003 Electric Bldg., P. O. Box 1535, Richmond, Va., for the petitioners. Hobart Richey, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

These proceedings involve income tax deficiencies for 1959 as follows:

  Estate of Joseph L. Antrim,
    Jr., et al. ................  649-64  $7,465.31
  Richard H. Cardwell, Jr.,
    et al. .....................  650-64  $1,654.73

The sole question in issue is whether the payments in 1959 in redemption of shares of preferred stock of C. W. Antrim & Sons, Inc., which were...

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