ESTATE OF KARTSEN v. COMMISSIONER

Docket No. 44899.

13 T.C.M. 1042 (1954)

T. C. Memo. 1954-194

Estate of M. K. Kartsen, Deceased, Theodore R. Kartsen, Executor v. Commissioner.

United States Tax Court.

Filed November 18, 1954.


Attorney(s) appearing for the Case

Clarence A. Bradford, Esq., 932 Buhl Building, Detroit, Mich., for the petitioner. Robert J. Fetterman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioner's income tax for 1950 in the amount of $3,821.16. The sole contested issue is whether sums paid by a corporation for personal medical expenses of its president and minority stockholder is income taxable to such person. All other issues raised by the pleadings have been settled by stipulation.

Findings of Fact

The stipulated facts are found accordingly.

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