LUNDEEN v. COMMISSIONER

Docket No. 67409.

33 T.C. 19 (1959)

CARL W. AND RUTH LUNDEEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

October 9, 1959.


Attorney(s) appearing for the Case

Gordon D. Simons, Esq., for the petitioners.

Donald W. Wolf, Esq., for the respondent.


The respondent determined a deficiency in income tax against the petitioners for the taxable year 1953 in the amount of $139.86. The question for decision is whether a distribution received by petitioners in 1953 from the Northern Transit Company was a dividend within the meaning of section 115 of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

Some of the facts have been stipulated and are found as stipulated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases