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ESTATE OF FISHER v. COMMISSIONER

Docket No. 104601.

3 T.C.M. 122 (1944)

Estate of Fred J. Fisher, Charles T. Fisher, Edward F. Fisher and Leo M. Butzel, Executors, and Burtha M. Fisher v. Commissioner.

United States Tax Court.

Entered February 9, 1944.

Attorney(s) appearing for the Case

Benjamin E. Jaffee, Esq., 2406 Fisher Bldg., Detroit, Mich., and R. M. O'Hara, Esq., for the petitioner. Philip M. Clark, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined a deficiency of $1,231,636.92 in 1934 income tax. A distribution in 1934 by Senior Investment Corporation of 43,300 common shares of General Motors Corporation was determined to be a taxable dividend. The facts are stipulated.

[The Facts]

Fred J. Fisher and his wife, Burtha M. Fisher, residents of Detroit, Michigan, filed a 1934 joint federal income tax return at Detroit...

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