Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $1,447.04 in petitioners' 1966 income tax. We must decide whether petitioner, Harold J. Plumley, is entitled to a deduction for the value of certain shares of Mid-American Companies, Inc., which he transferred to two employees of a wholly owned subsidiary of Mid-American Companies, Inc.
Findings of Fact
Petitioners, Harold J. Plumley, (...
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