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SAGER v. COMMISSIONER

Docket Nos. 1301, 1302.

3 T.C.M. 1176 (1944)

Elizabeth N. Sager v. Commissioner. Carl E. Sager v. Commissioner.

United States Tax Court.

Entered November 3, 1944.

Attorney(s) appearing for the Case

Harry Gustafson, Esq., for the petitioners. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

These proceedings, consolidated for hearing and opinion, involve deficiencies in income tax for the year 1939 as follows:

  Docket No.          Petitioner            Deficiency

    1301    Elizabeth N. Sager .........    $1,098.04
    1302    Carl E. Sager ..............     1,084.96

The only question presented is whether a distribution in kind by a corporation to its stockholders...

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