Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1962 in the amount of $133,089.17. The principal issue is whether petitioner constructively received and was properly taxable on $141,000 in cash dividends paid by a corporation in which he had been the sole stockholder where, immediately after the greater portion of the dividends had been declared but before anything had been paid, petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.