Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency of $429.29 in the petitioner's income tax for the year 1939.
At the hearing the case was submitted on a stipulation of facts which was incorporated in the record and is hereby adopted as the facts in the case. The facts need not be repeated. They present the question whether the petitioner is subject to income tax on a dividend declared and paid in common stock on common...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
