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ROCK v. COMMISSIONER

Docket No. 86433.

21 T.C.M. 46 (1962)

T.C. Memo. 1962-12

Anthony Rock v. Commissioner.

United States Tax Court.

Filed January 25, 1962.

Attorney(s) appearing for the Case

Rex E. Sager, Esq., 1704 First National Tower, Akron, Ohio., and Scott A. Belden, Esq., for the petitioner. Thomas J. Moroney, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined deficiencies in petitioner's income tax for the years 1955, 1956 and 1957 in the respective amounts of $240.95, $1,353.99 and $1,785.75. The petitioner conceded the correctness of all but one of the Commissioner's adjustments appearing in the statutory notice. The only issue remaining for decision is whether the vendor of a minority stock interest in a dairy company, who also...

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