1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1636 (1977)
 

ESTATE OF BETTE v. COMMISSIONER

Docket No. 4554-74.

36 T.C.M. 1636 (1977)

T.C. Memo. 1977-404

Estate of Sidney B. Bette, Deceased, Gladys Bette, Executrix and Gladys Bette, Surviving Wife v. Commissioner.

United States Tax Court.

Filed November 22, 1977.

Attorney(s) appearing for the Case

Benjamin D. Fein, David P. Land, and Eugene L. Vogel, 575 Madison Ave., New York, N.Y., for the petitioners. Joan Ronder Domike, for the respondent.

[36 T.C.M. 1637]

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $34,004.50 for the taxable year ending December 31, 1965.

The issues for decision are: (1) whether payments made by a subchapter S corporation to Bette should be treated as a dividend or as a redemption of the corporation's stock; and (2) whether that portion...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases