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WILPUTTE COKE OVEN CORPORATION v. COMMISSIONER

Docket No. 10075.

10 T.C. 435 (1948)

WILPUTTE COKE OVEN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 16, 1948.

Attorney(s) appearing for the Case

Thomas P. Dudley, Jr., Esq., for the petitioner.

Harold D. Thomas, Esq., for the respondent.

This case involves a proposed deficiency of $224,947.92 in excess profits tax for 1941. The sole issue is whether amounts withdrawn from a subsidiary of the taxpayer in 1938 and 1939 were dividends paid by the subsidiary in the years in which withdrawn, or in 1940, when a dividend was declared. The stipulated facts are so found. Other facts are found from the evidence presented.

FINDINGS OF FACT.

Petitioner is a...

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