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MANSBACH v. COMMISSIONER

Docket Nos. 6157, 6158.

5 T.C.M. 924 (1946)

Joseph Mansbach v. Commissioner, Sylvia Mansbach v. Commissioner.

United States Tax Court.

Entered October 9, 1946.

Attorney(s) appearing for the Case

Carl Runge, Esq., and Richard D. Davis, Esq., Ashland, Ky., for the petitioners. Cecil H. Haas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve income tax deficiencies for the calendar year 1941, as follows:

  Joseph Mansbach ..........  $15,727.83
  Sylvia Mansbach ..........    10,846.87

The contested issues are whether in determining the amount of the liquidating dividends received by petitioners on shares of stock of Mansbach Metal Company, Inc. upon dissolution in 1941, the...

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