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MUNSON v. COMMISSIONER

Docket No. 3905-78.

40 T.C.M. 173 (1980)

T.C. Memo. 1980-121

James B. Munson and Margaret C. Munson v. Commissioner.

United States Tax Court.

Filed April 16, 1980.

Attorney(s) appearing for the Case

James G. Howard, for the petitioners. Robert E. Dallman, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income taxes.

  Year                    Amount

  1975 ................. $2,537.62
  1976 .................  2,397.49

The sole issue is whether the amounts paid for petitioner James B. Munson's air fare between Florida and Wisconsin during the winters of 1975 and 1976 by Munson, Inc. constituted constructive dividends...

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