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ROTH v. COMMISSIONER

Docket No. 11535-79.

47 T.C.M. 178 (1983)

T.C. Memo. 1983-651

Jake E. Roth and Elizabeth A. Roth v. Commissioner.

United States Tax Court.

Filed October 26, 1983.

Attorney(s) appearing for the Case

Howard J. Glicksman, for the petitioners. Cynthia J. Olson, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $76,352 in petitioners' 1976 Federal income tax. After concessions, the issue is whether petitioner Jake E. Roth received a certain payment from a corporation in redemption of his stock or as a dividend distribution.

The facts have been fully stipulated and are so found.

Petitioners, Jake E. Roth and Elizabeth A. Roth, resided in Denver, Colo., when they filed their petition...

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