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DILLARD v. COMMISSIONER

Docket No. 539.

4 T.C.M. 1032 (1945)

Julia S. Dillard v. Commissioner.

United States Tax Court.

Entered November 28, 1945.

Attorney(s) appearing for the Case

J. Fred Brown, Esq. and Allan Davis, Esq., 1200 Commerce Title Bldg., Memphis, Tenn., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in petitioner's income tax liability for the taxable year ended December 31, 1939, in the amount of $348.87, which deficiency is based in part on respondent's determination that

The transaction whereby you received 38½ shares of the capital stock of the National Bank of Commerce from the Bank of Commerce & Trust Company...

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