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KOUNTZ v. COMMISSIONER

Docket No. 78463.

21 T.C.M. 131 (1962)

T.C. Memo. 1962-29

R. P. Kountz and Mabel Kountz v. Commissioner.

United States Tax Court.

Filed February 12, 1962.

Attorney(s) appearing for the Case

Ben M. Davis, Esq., Mims Bldg., Abilene, Tex., for the petitioners. David E. Mills, Esq., and Allen T. Akin, Esq. for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1954, 1955, and 1956 in the respective amounts of $4,347.68, $2,538.24, and $1,717.57. The issue for decision is whether petitioners received income from dividends from a corporation of which they were the sole stockholders during the years 1954, 1955, and 1956 in the amounts of $13,467.46, $10,905.22, and $6,399.28, respectively...

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