Memorandum Opinion
OPPER, Judge:
A deficiency in income tax for 1945 of $4,830.28 is contested by petitioner. In addition it claims an overpayment of $2,264.80. The question is whether and to what extent a payment received by petitioner's decedent in 1945 from a corporation of which he was a 50 per cent stockholder is taxable to him as a dividend. All of the facts are contained in a stipulation of the parties, and are hereby found as so stipulated.
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