ALLEN, Circuit Judge.
The Commissioner determined a deficiency of $3,097.02 in income tax against the petitioner for the year 1926. The Board of Tax Appeals sustained the Commissioner (27 B. T. A. 1308), and petitioner appeals.
The sole legal question is whether one-half of the dividends paid by Edington & Co., Inc., in 1926, on shares of stock held by the trustees of the estate of William M. Wood, Jr., was income to petitioner who received, under the...
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