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  5. 13 T.C.M. 371 (1954)
 

HATCH v. COMMISSIONER

Docket Nos. 44563, 44591, 46137, 46176.

13 T.C.M. 371 (1954)

T.C. Memo. 1954-8

Marjory K. Hatch, et al. v. Commissioner.

United States Tax Court.

Filed April 14, 1954.

Attorney(s) appearing for the Case

Joseph H. B. Edwards, Esq., for the petitioners Marjory K. Hatch (Docket No. 44563), Charles F. Kennard (Docket No. 44591), and Helen G. Kennard (Docket No. 46176). Bertram H. Loewenberg, Esq., for the petitioners John S. Kennard and Elizabeth E. Kennard (Docket No. 46137). Paul J. Henry, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax for 1947 of $1,187.28 against Marjory K. Hatch, $995.09 against Charles F. Kennard, $1,284.05 against John S. and Elizabeth E. Kennard and $911.94 against Helen G. Kennard. The only issue for decision is whether the retirement in 1947 of preferred stock held by the petitioners was at such time and in such manner as to make...

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