SPARKS, Circuit Judge.
The taxpayer petitioned for review of a decision of the United States Tax Court denying its claim to a dividends paid credit in the amount of its adjusted net income for the year 1937 under § 27(f) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 838, relating to amounts distributed in liquidation.
There is no controversy as to the facts. The Tax Court stated them substantially as follows: In November 1937, the taxpayer...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
