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are not exclusive, and no one factor controls. See John Kelley
Co. v. Commissioner, 326 U.S. 521 (1946); Litton Bus. Sys., Inc.
v. Commissioner, 61 T.C. 367, 376-377 (1973); Roschuni v.
Commissioner, 29 T.C. 1193, 1201-1202 (1958), affd. 271 F.2d 267
(5th Cir. 1959). We apply these factors next.
a. The Shareholder's Degree of Control Over the
Corporation
Decedent owned 82.49 percent of Beth W. Corp.'s stock when
she died. She was Beth W. Corp.'s president, made the daily
business decisions, and had complete control of Beth W. Corp.
This factor favors respondent.
b. The Degree to Which Beth W. Corp. Was Restricted
in Transferring Funds to or on Behalf of Decedent
There is no evidence that Beth W. Corp. was limited in the
amount it could transfer to decedent. This factor favors
respondent.
c. Beth W. Corp.'s Dividends and Earnings History
Beth W. Corp. paid a substantial amount of dividends to
decedent. This factor favors petitioner.
d. Decedent's Ability To Repay
Decedent could have repaid the amounts transferred only if
she had liquidated Beth W. Corp. This factor favors respondent.
e. Beth W. Corp.'s Attempts To Enforce Repayment
Decedent had not paid $1,621,198 of the $1,724,198 that
petitioner claims is a loan when decedent died. There is no
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