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KOEPKE v. COMMISSIONER

Docket No. 46582.

13 T.C.M. 942 (1954)

T. C. Memo. 1954-167

Raymond F. Koepke and Helen L. Koepke v. Commissioner.

United States Tax Court.

Filed October 11, 1954.

Attorney(s) appearing for the Case

Meyer A. Cook, Esq., National City Bank Building, Cleveland, Ohio, for the petitioners. Theodore E. Davis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax in the amount of $1,485.44 for the year 1949.

Certain adjustments made by the Commissioner in determining the deficiency are not contested. The sole question for decision is whether amounts received by petitioner in connection with the redemption of a portion of the outstanding preferred stock of a corporation were properly treated as ...

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