QUEALY, Judge:
The respondent determined a deficiency of $8,577.24 in petitioners' income tax for the calendar year 1967. The only issue for decision is whether petitioners received a taxable dividend from Dietzsch Pontiac-Cadillac, Inc., in the amount of $18,737.28 in the taxable year 1967.
FINDINGS OF FACT
Some of the facts have been stipulated by the parties. Such facts and the exhibits attached thereto are incorporated herein by this reference...
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