Memorandum Opinion
OPPER, Judge:
A deficiency in income tax for 1940 of $498.70 is in issue. The matter in dispute is whether dividends on stock claimed adversely to the petitioner estate should have been accrued by it as income in that year. All of the facts have been stipulated. They are hereby found accordingly.
Petitioner's decedent died testate on August 24, 1940. Its tax return for the year 1940 was filed on an accrual basis with the collector...
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