Shwayder v. Commissioner

Ben Shwayder v. Commissioner.

Shwayder v. Commissioner

Docket No. 4462.

United States Tax Court

1947 Tax Ct. Memo LEXIS 260; 6 T.C.M. (CCH) 362; T.C.M. (RIA) 47082;

March 31, 1947

Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit 26, Mich., for the petitioner. William F. Robinson, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined a deficiency of $2,668.83 in income tax for the year 1941. The only question is whether petitioner is taxable on the entire amount of dividends on certain stock, as the respondent has determined. Petitioner contends…