MARSHALL v. COMMISSIONER

Docket No. 109814.

1 T.C. 442 (1943)

VERNE MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 12, 1943.


Attorney(s) appearing for the Case

George Stewart Holmes, Esq., for the petitioner.

A. R. Shannon, Jr., Esq., for the respondent.


OPINION.

MELLOTT, Judge:

This proceeding, involving a deficiency in income tax for the calendar year 1939 in the amount of $614.96, was submitted upon a stipulation of facts, which are found accordingly. The sole issue is whether the respondent erred in including in petitioner's income dividends aggregating $2,700, paid upon stock which had previously been transferred by him to a trust created for the benefit...

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