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GOLDWYN v. COMMISSIONER

Docket No. 8770.

9 T.C. 510 (1947)

SAMUEL GOLDWYN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1947.

Attorney(s) appearing for the Case

Ferdinand Tannenbaum, Esq., Z. N. Diamond, Esq., and George Lewis, Esq., for the petitioner.

William A. Schmitt, Esq., for the respondent.

The Commissioner determined a deficiency of $117,688.82 in petitioner's income tax for 1943 in part by adding to income reported for 1942 a portion of a dividend which petitioner had excluded as a return of capital. The parties have stipulated two amounts representing the portion taxable as a distribution of earnings and profits according to whether the distribution of a prior dividend reduced earnings and profits in the fiscal year...

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