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LANNOM MANUFACTURING COMPANY, INC. v. COMMISSIONER

Docket Nos. 27669, 32290.

11 T.C.M. 162 (1952)

The Lannom Manufacturing Company, Inc. v. Commissioner.

United States Tax Court.

Entered February 21, 1952.

Attorney(s) appearing for the Case

Frank J. Albus, Esq., for the petitioner. George E. Gibson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In these consolidated cases, respondent determined deficiencies in income taxes as follows:

  Docket No.         Year       Amount

    27669 .......    1946    $138,905.84
    32290 .......    1947      78,418.33

The sole issue is whether during the taxable years petitioner was availed of for the purpose of preventing the imposition of surtax upon its shareholders so as to subject petitioner to...

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