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UNITED INDUSTRIAL CORPORATION v. COMMISSIONER

Docket Nos. 86422, 86423.

21 T.C.M. 1482 (1962)

T.C. Memo. 1962-280

United Industrial Corporation and Subsidiary Companies v. Commissioner. United Industrial Corporation v. Commissioner.

United States Tax Court.

Filed November 28, 1962.

Attorney(s) appearing for the Case

Herbert M. Weil, Esq., 2212 Guardian Bldg., Detroit, Mich., and John W. Peister, Esq., for the petitioner. Robert W. Siegel, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies in the income tax of petitioner have been determined by respondent for the fiscal years ended September 30, 1956 and 1957 in the respective amounts of $326.35 and $13,219.20.

The issue presented is whether respondent has erred in disallowing as business expense deductions the expenses of petitioner incidental to its declaration and payment of stock dividends.

Findings of...

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