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AUTOMOTIVE PARTS CO. v. COMMISSIONER OF INTERNAL REV.

No. 9278.

134 F.2d 420 (1943)

AUTOMOTIVE PARTS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 6, 1943.

Attorney(s) appearing for the Case

Howard Morgan Jones, of Columbus, Ohio, for petitioner.

Muriel S. Paul, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Samuel H. Levy, and Muriel S. Paul, and of Washington, D. C., on the brief), for respondent.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

HAMILTON, Circuit Judge.

This is a proceeding for review of a decision of the United States Board of Tax Appeals (now United States Tax Court). A single issue is presented, whether the petitioner was entitled to a dividends paid credit of $25,000 under Section 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev.Acts, page 836, by reason of an alleged written contract executed prior to May 1, 1936, expressly dealing with the payment of dividends within the meaning...

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