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MORRIS v. COMMISSIONER

Docket No. 623-63.

42 T.C. 779 (1964)

MARY ARCHER W. MORRIS TRUST, NORTH CAROLINA NATIONAL BANK, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 24, 1964.

Attorney(s) appearing for the Case

Richard E. Thigpen and Robert L. Hines, for the petitioner.

Wallace E. Whitmore, for the respondent.

BRUCE, Judge:

The respondent determined a deficiency in income tax of the trust in the amount of $413.44 for the calendar year 1960. The sole issue for decision is whether the value of certain stock distributed to the trust was taxable as a dividend. Some facts are stipulated.

FINDINGS OF FACT

The stipulated facts are found and the exhibits to the stipulation are incorporated by this reference.

The petitioner is a trust established...

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