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HOLLAND v. COMMISSIONER

Docket No. 4948-69.

33 T.C.M. 611 (1974)

T.C. Memo. 1974-135

J. Henry Holland, Jr., and Mary Jane B. Holland v. Commissioner.

United States Tax Court.

Filed May 28, 1974.

Attorney(s) appearing for the Case

P.A. Agelasto, Jr., 501 Citizens Bank Bldg., Norfolk, Va., for the petitioners. J. Doyle Tumbleson, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:1

Respondent determined a deficiency in petitioners' Federal income taxes for the taxable year 1966 in the amount of $1,302.85.

The issues for decision are: (1) Whether petitioner, J. Henry Holland, Jr., received dividend income from the J. Henry Holland Corporation in the aggregate amount of $1,807.13 during the taxable year 1966; and (2) whether for depreciation...

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