Dunham v. Commissioner
United States Tax Court
Held, that under the arrangements involved herein the petitioner was not liable for tax on the dividends received by her during the taxable years 1954, 1955, and 1956 from corporate stock standing in the name of her daughter during those years.
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Held, that under the arrangements involved herein the petitioner was not liable for tax on the dividends received by her during the taxable years 1954, 1955, and 1956 from corporate stock standing in the name of her daughter during those years. Held, further, that petitioner was not liable for tax on the dividends received by her during the period January 1 to July 28, 1954, from stock standing in the name of her son during that period but was liable for corporate tax on the dividends received by her during the remainder of 1954 and the taxable years 1955 and 1956 when the stock which…
1Opinion of the Court
Margaret G. Dunham, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dunham v. Commissioner
Docket No. 74183
United States Tax Court
35 T.C. 705; 1961 U.S. Tax Ct. LEXIS 234;
January 31, 1961, Filed
Decision will be entered under Rule 50.
Held, that under the arrangements involved herein the petitioner was not liable for tax on the dividends received by her during the taxable years 1954, 1955, and 1956 from corporate stock standing in the name of her daughter during those years. Held, further, that petitioner was not liable for tax on the dividends received by her during the period…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
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