TOBACCO PRODUCTS EXPORT CORPORATION v. COMMISSIONER

Docket No. 33541.

21 T.C. 625 (1954)

TOBACCO PRODUCTS EXPORT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 29, 1954.


Attorney(s) appearing for the Case

John D. Graves, Esq., for the petitioner.

William G. O'Neill, Esq., for the respondent.


SUPPLEMENTAL FINDINGS OF FACT AND OPINION.

The original opinion in this proceeding was promulgated on September 25, 1952. The second issue in the proceeding relating to dividends received credit was determined in favor of the respondent on the ground that the facts presented were insufficient to establish the petitioner's contention. A motion for further hearing was presented by the petitioner, which was granted by the Court. Further evidence has now been admitted...

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