United States Board of Tax Appeals January 11, 1929, Docket Nos. 14186, 14953, 14954 (Parker v. Commissioner)

*1196OPINION.

Siefkin:

The respondent in his determination increased the amount representing income of Helen Pitts Parker from dividends upon stock of the Parker Estate Company, Ltd., by $5,547.84. Petitioner had reported as dividends from this source $21,000, but she actually received $21,615.