The Commissioner determined deficiencies in petitioner's income taxes for the calendar year 1937 in the amount of $1,599.54, and for the calendar year 1938 in the amount of $1,968.04. Two questions are presented here for decision: (1) Whether the income from 12,500 shares of stock in the Frankfort Distilleries, Inc., registered in the name of petitioner's minor son is taxable to petitioner; and (2) whether the income from certain shares of stock in Standard Oil Co. of Kentucky...
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