Bardach v. Commissioner of Internal Revenue

HICKS, Circuit Judge.

In these cases a single opinion will suffice.

In No. 7204, petitioner Bardach seeks a review of a decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing against him on redetermination a deficiency in income taxes for the -year 1929 in the sum of $9,985.97.

In No. 7205, petitioner Shapoff seeks a review of the decision of the Board affirming the action of the Commissioner in assessing against him on redetermination a deficiency for the same year in the sum of $10,463.40. The question is whether dividends paid on certain…