The respondent determined a deficiency in petitioners' income tax for the taxable year ending December 31, 1949, in the sum of $1,329.84. The only question presented is whether George W. Johnson, one of the petitioners herein, constructively received a check in the amount of $2,951.10 as salary earned during the taxable year 1949 and credited to his account by the issuing corporation of which he was a principal stockholder and officer.
FINDINGS OF FACT.
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