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through their tenancy by the entirety ownership status, had equal
control over the dividends earned by the Vanguard Account.
Accordingly, one-half of the $11,497.31 in dividend income
credited to the Vanguard Account from January 1, 1994, through
August 31, 1994, is includable in the gross income of Mr. Jaffe
for 1994, and, likewise, one-half of such dividend income is
includable in the gross income of Ms. Jaffe for 1994.
Decisions will be entered
under Rule 155.
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