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DUFFY v. COMMISSIONER

Docket No. 110834.

2 T.C. 568 (1943)

CHARLES G. DUFFY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 13, 1943.

Attorney(s) appearing for the Case

William F. Barrett, Esq., for the petitioner.

Henry J. Merry, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding is to test the correctness of respondent's determination of a deficiency in income tax for the calendar year 1939 in the sum of $519.39. The sole issue is the taxability of that portion of a dividend paid to petitioner during the year 1939, by a New York corporation from its earnings and profits for such year, which was returned to the corporation in the succeeding year. The facts have been stipulated and...

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