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BERGER v. COMMISSIONER

Docket No. 2134-72.

33 T.C.M. 737 (1974)

T.C. Memo. 1974-172

Roy M. Berger and Betty Lou Berger v. Commissioner.

United States Tax Court.

Filed June 26, 1974.

Attorney(s) appearing for the Case

Raymond D. Torbenson, Morrell P. Totten & Co., Inc., Seattle, Wash., for the petitioners. Charles L. Eppright, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $30,937.79.

The only issue for decision is whether petitioners received a constructive dividend from Evergreen Industries, Inc., because of the redemption by that corporation of stock of Roy M. Berger's former wife, which stock had been the subject of a decree of a county court granting a divorce and providing...

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