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SHAKEN v. COMMISSIONER

Docket Nos. 39823, 45116.

21 T.C. 785 (1954)

VICTOR SHAKEN AND ALICE SHAKEN, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1954.

Attorney(s) appearing for the Case

Seymour J. Wilner, Esq., for the petitioners.

R. J. McDonough, Esq., for the respondent.

Respondent determined income tax deficiencies against petitioners as follows:

Docket No.                   Year                      Deficiency

  39823 ------------------   1948 ------------------    $4,911.84
  45116 ------------------   1949 ------------------       780.04

The sole issue is whether certain withdrawals by petitioners from Victor International Corporation in 1948 and 1949 constituted loans or taxable dividends...

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