AMERICAN LIBERTY PIPE LINE CO.
v.
COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
July 14, 1944.
July 14, 1944.
Attorney(s) appearing for the Case
Harry C. Weeks, of Fort Worth, Tex., and Clark G. Clinton, of Dallas, Tex., for petitioner.
Joseph S. Platt, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur.Int.Rev., and Charles E. Lowery, Sp. Atty., Bur.Int.Rev., both of Washington, D. C., for respondent.
Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.
Circuit Court of Appeals, Fifth Circuit.
HUTCHESON, Circuit Judge.
Another "undistributed net income credit"1 case, the taxpayer claimed, and the commissioner denied that it was entitled to "the credit provided in Sec. 26(c) relating to contracts restricting dividends".2 The Tax Court was of the opinion that taxpayer had failed to prove the existence and execution by the taxpayer, before May 1, 1936, of the written contract required by the Statute...
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