Nelson v. Commissioner of Internal Revenue

MARTIN, Circuit Judge.

The taxpayer, Gilbert E. Nelson, has sought review of the decision of the Tax Court (one judge sitting), holding that payments of $7,960.32, $7,347.90, and $5,308.34, made to> his mother in the respective taxable years 1945, 1946, and 1947, by the G. E. Nelson Company, a Michigan corporation of which he was the president and majority stockholder, were taxable to him as dividends constructively received.

We find from the record that the petitioner adduced substantial evidence to support the material allegations of his petition: that, during the tax years in issue,…