In this case there is involved income tax for the calendar year 1941. Deficiency was determined in the amount of $16,257.25, only a part of which is in issue, since no error is assigned on some of the items involved in the determination. The only error assigned is that of the Commissioner in setting up as income to the petitioner $28,816.82 as an "unreported dividend." The question presented to us is, therefore, whether the petitioner received in 1941 a taxable dividend from...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
