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DIXIE PORTLAND FLOUR CO. v. COMMISSIONER

Docket Nos. 26148, 31343.

31 T.C. 641 (1958)

DIXIE PORTLAND FLOUR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1958.

Attorney(s) appearing for the Case

Llewellyn A. Luce, Esq., and Albert B. Maloney, Esq., for the petitioner.

S. A. Winborne, Esq., for the respondent.

TIETJENS, Judge:

These consolidated proceedings involve claims for refund of excess profits taxes for the taxable years ended May 31, 1943 through 1946.

The issues for decision are: (1) Whether petitioner qualifies as an "acquiring corporation" within the meaning of section 740 (a) of the 1939 Code with respect to its acquisition of certain properties of the partnership Majestic Flour Mill, and with respect to its acquisition of the properties of the...

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