Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
These consolidated cases involve deficiencies in income tax in the approximate amount of $5,025.63 for each petitioner ($5,025.64 for R. Douglas Ball) for the calendar year 1941. The principal issue is whether the respondent erred in holding that liquidating dividends paid by a corporation to petitioners were amounts distributed in complete liquidation of the corporation in accordance with a bona fide...
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