ESTATE OF DUNLOP v. COMMISSIONER

Docket Nos. 6853, 7246, 7247, 7248, 7249, 7250.

6 T.C.M. 159 (1947)

Estate of Jane C. Dunlop, Deceased, Margaret E. Dunlop Executrix v. Commissioner. Margaret E. Dunlop v. Commissioner. Stuart K. Dunlop v. Commissioner. Alexander C. Dunlop v. Commissioner. Donald C. Dunlop v. Commissioner. Ker Donald Dunlop v. Commissioner.

United States Tax Court.

Entered February 20, 1947.


Attorney(s) appearing for the Case

Guy Chase, Esq., E-1512 First National Bank Bldg., St. Paul 1, Minn., for the petitioners. Maurice S. Bush, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

These proceedings were consolidated for hearing and involve transferee liability in the amount of $3,357.61 for income tax of the estate of Ker D. Dunlop, deceased, for the year 1941. The issue is whether the estate is taxable on the amount of $14,580 received as dividends on stock. The evidence consists of a stipulation of facts and exhibits introduced at the hearing. The agreed facts are adopted by references as our findings...

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