Memorandum Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $2,126.70. The deficiency resulted in part from the determination of the respondent that the petitioners were in receipt of a taxable dividend to the extent of $7,000 as a result of the redemption of preferred stock of Simon and Mills, Inc.
All the facts are stipulated and the stipulations are incorporated herein by this...
Let's get started
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.
