STATE FISH CORP. v. COMMISSIONER

Docket No. 1042-65.

49 T.C. 13 (1967)

STATE FISH CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 20, 1967.


Attorney(s) appearing for the Case

Eugene J. Steiner, for the petitioner.

Lawrence J. Shongut, for the respondent.


SUPPLEMENTAL OPINION

FORRESTER, Judge:

This proceeding is before us on respondent's motions. In our opinion in this case, entered June 28, 1967 (48 T.C. 465), we held, inter alia, that the receipt of $93.36 as reimbursement of court costs expended by petitioner for the recovery of taxable interest was not taxable to it because the receipt was simple a prorata reimbursement of costs which had been paid by petitioner...

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