EGER v. COMMISSIONER

Docket No. 2866-64.

28 T.C.M. 850 (1969)

T.C. Memo. 1969-171

Sofie Eger v. Commissioner.

United States Tax Court.

Filed August 19, 1969.


Attorney(s) appearing for the Case

Benjamin Tannenbaum, 350 5th Ave., New York, N. Y., for the petitioner. John B. Murray, Jr., for the respondent.


Memorandum Findings of Additional Fact and Opinion

TANNENWALD, Judge:

This case is on remand from a decision of the United States Court of Appeals for the Second Circuit reported at [68-1 USTC ¶ 9331] 393 F.2d 243. In light of that decision, we must decide the question not reached in our original opinion1 whether certain payments should be attributed for Federal income tax purposes to stock...

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