THOMSEN, District Judge.
This case involves a deficiency in the individual income tax of G. Lester Hash (taxpayer) for the calendar year 1953. The deficiency resulted from the determination by the Commissioner that an amount of $12,284.97, credited in 1953 to taxpayer's personal account on the books of a corporation of which he was president, was taxable as a dividend constructively received by taxpayer in that year. The Tax Court sustained the Commissioner, T.C.Memo...
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