SANTA EULALIA MINING COMPANY v. COMMISSIONER

Docket No. 109913.

2 T.C. 241 (1943)

SANTA EULALIA MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1943.


Attorney(s) appearing for the Case

Nathan Moran, Esq., for the petitioner.

Arthur L. Murray, Esq., for the respondent.


The respondent has determined deficiencies in petitioner's income tax for 1937 and 1938 in the respective amounts of $5,196.23 and $5,020.72. Petitioner alleges that it has overpaid its 1937 tax by the amount of $65.88 and that it is liable for only $366.75 of the 1938 deficiency.

The only question for decision is whether certain taxes which petitioner paid during the taxable years to the Mexican Government were income taxes...

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