GREW v. COMMISSIONER

Docket No. 14869.

7 T.C.M. 538 (1948)

Joseph C. Grew v. Commissioner.

United States Tax Court.

Entered August 17, 1948.


Attorney(s) appearing for the Case

Ernest G. Angevine, Esq., Hutchins & Wheeler, 49 Federal Street, Boston, Mass., for the petitioner. L. C. Duersten, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax and victory tax of $6,455.83 for the year 1943. The primary question to be determined is whether the Grew Real Estate Trust is an association taxable as a corporation under section 3797 (a) (3), I. R. C. If held not to be such an association, a further question to be determined is petitioner's basis of 71 shares of stock of Hazelwood Corporation.

Findings of Fact...

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