1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 16 T.C.M.
  5. 16 T.C.M. 1044 (1957)
 

LEE TELEPHONE COMPANY v. COMMISSIONER

Docket No. 59011.

16 T.C.M. 1044 (1957)

T.C. Memo. 1957-230

Lee Telephone Company v. Commissioner.

United States Tax Court.

Filed December 16, 1957.

Attorney(s) appearing for the Case

Charles A. G. Dawe, Esq., P. O. Box 71, Irvington, Va., for the petitioner. Bernard J. Boyle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in income tax:

                       Income Tax
     Year              Deficiency

     1951 ........     $   557.02
     1952 ........         563.25
     1953 ........      12,283.15

The issues to be decided are: (1) Whether dividends which petitioner paid on its preferred stock during the years in issue were, in fact, interest payments and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases