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PAYNE HOUSING CORPORATION v. COMMISSIONER

Docket No. 37533.

13 T.C.M. 603 (1954)

T. C. Memo. 1954-85

Payne Housing Corporation v. Commissioner.

United States Tax Court.

Filed June 30, 1954.

Attorney(s) appearing for the Case

C. C. Legerton, Esq., 6331 Hollywood Boulevard, Los Angeles, Calif., for the petitioner. Clayton J. Burrell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the fiscal years ending on May 31, 1948 and 1949, in the amounts of $5,444.12 and $100.74, respectively. Petitioner accepts some of respondent's adjustments. The issue for decision involves surrender of stock by petitioner to the corporation which issued the stock. There are three questions: ...

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