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FIMBEL v. COMMISSIONER

Docket Nos. 108644, 108645.

1 T.C.M. 470 (1943)

Edward Fimbel v. Commissioner. Paul N. Fimbel v. Commissioner.

United States Tax Court.

Entered January 27, 1943.

Attorney(s) appearing for the Case

Henry A. Mulcahy, Esq., for the petitioners. Paul P. Lipton, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies for the year 1938 as follows:

  Edward Fimbel.........  $6,129.21
  Paul N. Fimbel........     203.09

Petitioners allege error in respondent's holding that gross income should be increased by adding thereto the difference between the par value and the fair market value of stock received by each petitioner as a bonus for services rendered. They also allege...

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