ELLIOTT v. COMMISSIONER

Docket No. 29696.

11 T.C.M. 1068 (1952)

Frank E. Elliott v. Commissioner.

United States Tax Court.

Entered October 28, 1952.


Attorney(s) appearing for the Case

Thomas J. Bailey, Esq., and Max D. Harris, C. P. A., for the petitioner. Charles M. Trammell, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $6,909.16 in income and victory tax for 1943. The only issue is whether the Commissioner erred in holding that the petitioner received a dividend of $16,126.57 from A. W. Handy, Inc., in 1943.

Findings of Fact

The petitioner filed his return for 1943 with the collector of internal revenue for the District of Michigan.

A corporation known as A. W. Handy,...

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