Respondent determined a deficiency in the income tax of petitioner Edgar M. Soreng for the year 1940 in the sum of $1,213.89, and of petitioner Mary Soreng for the year 1940 in the sum of $237.75. That part of these deficiencies is in issue here which arises from respondent's determination that petitioners received during the taxable year dividends from the Soreng-Manegold Co.
FINDINGS OF FACT.
A stipulation of facts has been filed by the parties and we...
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