United States Board of Tax Appeals January 31, 1933, Docket Nos. 38042, 41641. (Gerlach v. Commissioner)

lead-opinion

*569OPINION.

Leech :

A stipulation of the parties discloses that the sum of $268 included by respondent in petitioner’s income for each of the years involved represented dividends paid his wife on 67 shares of stock acquired by her independently of the contract of November 15, 1919.