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TERRIS v. COMMISSIONER

Docket No. 8252-81.

45 T.C.M. 530 (1983)

T.C. Memo. 1983-29

Robert J. Terris and Judith A. Terris v. Commissioner.

United States Tax Court.

Filed January 17, 1983.

Attorney(s) appearing for the Case

K.G. Seitz, 4321 Hamilton Ave., Cincinnati, Ohio, for the petitioners. Eugene P. Bogner, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Resondent determined a deficiency of income tax of $10,227.04 against the petitioners for the calendar year 1977. The sole issue which we must decide is whether petitioner Robert J. Terris received a dividend in the year 1977 from a corporation in which he was a shareholder, and, if so, the amount thereof.1

Some of the facts were stipulated, and such stipulation...

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