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EDMISTER v. COMMISSIONER

Docket No. 747-65.

46 T.C. 651 (1966)

WILLIAM K. EDMISTER AND ELIZABETH EDMISTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 1966.

Attorney(s) appearing for the Case

Robert H. Albert, for the petitioners.

John H. Menzel, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1961 in the amount of $18,056.58. The only issue remaining for decision is whether property received by petitioners in 1961 was a distribution essentially equivalent to a dividend.

FINDINGS OF FACT

Some of the facts have been stipulated, and are found accordingly.

Petitioners William K. Edmister (hereinafter...

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