United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined deficiencies in the petitioners' income taxes, as follows:
Year Amount 1952 ............... $8,670.52 1953 ............... 6,025.78 1954 ............... 6,385.38
The only issue for decision is whether payments to petitioner Paul F. Murphy by a corporation pursuant to a promissory note constitute dividends to him.
...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.
