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BOLIVIAN INTERNATIONAL MINING CORPORATION v. COMMISSIONER

Docket No. 109059.

1 T.C. 1110 (1943)

BOLIVIAN INTERNATIONAL MINING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 18, 1943.

Attorney(s) appearing for the Case

John F. Condon, Jr., Esq., and Jack M. Evans, Esq., for the petitioner.

P.J. Cavanaugh, Esq., for the respondent.

The Commissioner determined deficiencies of $13,113.35 for 1936 and $6,758.26 for 1937 in income and undistributed profits tax.

The petitioner contests the disallowance of credits claimed under section 26 (c) of the Revenue Act of 1936, and now also claims the credit under section 26 (f) of that act, as amended by the Revenue Act of 1942.

FINDINGS OF FACT.

The taxpayer (sometimes referred to as B. I. M. C.) is a Delaware corporation with an office...

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