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DUNN TRUST v. COMMISSIONER

Docket No. 32031-85.

86 T.C. 745 (1986)

THE EDNA LOUISE DUNN TRUST, MORGAN GUARANTY TRUST COMPANY, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 17, 1986.

Attorney(s) appearing for the Case

M. Carr Ferguson, for the petitioner.

Kendall C. Jones, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $29.64 in petitioner's Federal income taxes for the taxable year ended May 31, 1984. The issue for decision is whether a portion of the stock distributed to petitioner pursuant to a reorganization and divestiture plan constituted "other property" under section 355(a)(3)(B).1

This case was submitted fully stipulated...

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