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WEKESSER v. COMMISSIONER

Docket No. 10044-74.

35 T.C.M. 936 (1976)

T.C. Memo. 1976-214

Robert A. Wekesser and Edith Knight Wekesser v. Commissioner.

United States Tax Court.

Filed July 1, 1976.

Attorney(s) appearing for the Case

Philip G. Johnson, J.D. Sharp Bldg., Lincoln, Neb., and John C. Gorlay, for the petitioners. Barry S. Bloch, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The respondent determined a deficiency of $6,070.64 and $1,325.46 in petitioners' income tax for the taxable years 1971 and 1972 respectively. The issue remaining for our determination is whether petitioners realized dividend income when, after they had donated stock in their controlled corporation to a charitable organization, the corporation redeemed the stock from the organization...

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