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WEINMAN v. COMMISSIONER

Docket No. 55022.

15 T.C.M. 1195 (1956)

T.C. Memo. 1956-229

Maurice Weinman v. Commissioner.

United States Tax Court.

Filed October 15, 1956.

Attorney(s) appearing for the Case

Benjamin Mahler, Esq., 39 Broadway, New York, N. Y., for the petitioner. Charles M. Greenspan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in income tax for 1946 of $9,319.35. Petitioner suffered a net operating loss in 1948 which was allowed as a carry-back in 1946. The principal issue is whether respondent erred in reducing this net operating loss carry-back by treating a distribution from a wholly owned corporation during 1948 as a taxable dividend to petitioner to the extent of corporate earnings and...

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