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GLOBE-NEWS PUBLISHING CO. v. COMMISSIONER

Docket No. 107223.

3 T.C. 1199 (1944)

GLOBE-NEWS PUBLISHING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 4, 1944.

Attorney(s) appearing for the Case

George S. Atkinson, Esq., for the petitioner.

William G. Ruymann, Esq., for the respondent.

The respondent determined a deficiency in income tax against petitioner for the year 1937 in the amount of $10,863.95. The sole issue presented is whether petitioner is entitled to a dividends paid credit on account of issuance to its stockholders of dividend scrip pursuant to a plan of recapitalization.

FINDINGS OF FACT.

Some of the facts have been stipulated and are found as stipulated. Petitioner is a Delaware...

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