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MILLER v. COMMISSIONER

Docket No. 57727.

16 T.C.M. 400 (1957)

T.C. Memo. 1957-98

F. Wendell Miller v. Commissioner.

United States Tax Court.

Filed June 20, 1957.

Attorney(s) appearing for the Case

Ralph E. Davis, Esq., for the petitioner. Hunter D. Heggie, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax of petitioner for the year 1952 in the amount of $303.56.

The sole issue is whether petitioner received taxable income in 1952 as the result of the receipt of a certificate of added ownership of Farmers Co-Operative Elevator of Rockwell City, Iowa.

Findings of Fact

Some of the facts were stipulated...

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