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BANFIELD v. COMMISSIONER

Docket No. 101313.

1 T.C.M. 403 (1943)

O. M. Banfield v. Commissioner.

United States Tax Court.

Entered January 14, 1943.

Attorney(s) appearing for the Case

R. M. O'Hara, Esq., and Benjamin E. Jaffe, Esq., 2406 Fisher Bldg., Detroit, Mich., for the petitioner. Philip M. Clark, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in income tax for 1937 in the amount of $8,228.08. The petition alleges that in the determination of the deficiency —

(a) The respondent erred in adding $15,000 to petitioner's taxable income, representing the total of dividends received by three trusts on shares of stock purchased by each of them from the petitioner.

(b) The respondent erred...

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