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JOHNSON v. COMMISSIONER

Docket No. 6749-73.

34 T.C.M. 1056 (1975)

T.C. Memo. 1975-245

Walter H. Johnson v. Commissioner.

United States Tax Court.

Filed July 22, 1975.

Attorney(s) appearing for the Case

Walter H. Johnson, pro se, P.O. Box 2972, Monroe, La. R. Travis Douglas, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined deficiencies in the Federal income tax of petitioner in the amount of $12,763 for the taxable year 1968.

We are asked to decide whether certain payments received by petitioner from a corporation wholly owned by him were loans or dividends.

Findings of Fact

Certain facts were stipulated by the parties and are so found.

Petitioner, Walter H. Johnson...

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