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OKLAHOMA PAPER COMPANY v. COMMISSIONER

Docket No. 100979.

1 T.C.M. 97 (1942)

Oklahoma Paper Company v. Commissioner.

United States Tax Court.

Entered November 19, 1942.

Attorney(s) appearing for the Case

A. E. Hill, Esq., Commerce Exchange Bldg., Oklahoma City, Okla., and Edward Spiers, Esq., Colcord Bldg., Oklahoma City, Okla., for petitioner. Stanley B. Anderson, Esq., for the respondent.

Memorandum Opinion

SMITH, J.:

This proceeding is for the redetermination of deficiencies in income tax for 1936 and 1937 of $1,002.46 and $816.74, respectively. The petition alleges that the respondent erred in the determination of the deficiencies by failing to allow it credits under section 26 (c) of the Revenue Act of 1936 equal to its entire undistributed net income for those years on account of a contract outstanding which restricted or prevented the...

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