Stavitsky v. Commissioner

Michael A. Stavitsky and Eve Stavitsky v. Commissioner.

Stavitsky v. Commissioner

Docket No. 112364.

United States Tax Court

1943 Tax Ct. Memo LEXIS 157; 2 T.C.M. (CCH) 593; T.C.M. (RIA) 43379;

August 7, 1943

Samuel Klein, Esq., 60 Park Place, Newark, N.J., for the petitioners. Paul E. Waring, Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This is a proceeding for the redetermination of a deficiency in income tax for the calendar year 1940 in the amount of $392.18. The petitioners allege that the respondent erred in treating a dividend of $5,219.17 received by…