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CANTOR v. COMMISSIONER

Docket No. 40043.

12 T.C.M. 580 (1953)

Samuel L. Cantor v. Commissioner.

United States Tax Court.

Entered May 26, 1953.

Attorney(s) appearing for the Case

William L. Berger, Esq., 1 State Street, Boston, Mass., for the petitioner. Lester H. Salter, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of $3,414.14 for 1944, $344.50 for 1945 and $4,410.23 for 1946. The only issue for decision is whether the Commissioner erred by including in income, as a dividend, $5,600 for 1944 and $6,700 for 1946. The facts have been presented by a stipulation.

The petitioner filed his individual income tax returns for the taxable years with the collector of internal revenue...

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