Respondent has determined a deficiency of $123 in income tax for the taxable year ended October 31, 1936, against petitioner, the estate of Harold M. Lehman. Petitioner claimed an overpayment of tax in the amount of $1,845.19, which claim has been rejected by respondent. The sole issue is the taxability of certain distributions in 1936 by a corporation of which petitioner was a shareholder.
FINDINGS OF FACT.
Petitioner is the estate of Harold M. Lehman,...
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