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HUMPHREY v. COMMISSIONER

Docket No. 732-68.

28 T.C.M. 492 (1969)

T.C. Memo. 1969-89

Charles Blackmer Humphrey II and Dorothy F. Humphrey v. Commissioner.

United States Tax Court.

Filed May 6, 1969.

Attorney(s) appearing for the Case

Richard F. Canning, 830 Hospital Trust Bldg., Providence, R. I., for the petitioners. Lawrence A. Wright, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax against petitioners in the amount of $2,874.02 for 1965. The sole issue is whether dividends received on certain stock are to be charged to petitioners rather than to the father of one of them.

Findings of Fact

Petitioners are husband and wife residing in Providence, Rhode Island. They filed their joint Federal income tax return for 1965 with the district...

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