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LEWIS v. COMMISSIONER

Docket No. 530-64.

47 T.C. 129 (1966)

PERRY S. LEWIS AND ESTHER LEWIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 18, 1966.

Attorney(s) appearing for the Case

Lester M. Ponder, for the petitioners.

W. Dean Short, for the respondent.

TANNENWALD, Judge:

The respondent determined deficiencies in petitioners' income tax in the amounts of $1,596.87 for 1959, $1,701.45 for 1960, and $1,703.52 for 1961. The only question remaining is whether the proceeds of a redemption of stock shall be treated as capital gain or as a dividend. All other adjustments have been settled by stipulation and will be reflected in a Rule 50 computation.

FINDINGS OF...

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