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THE COLUMBIA CONSERVE COMPANY v. COMMISSIONER

Docket No. 104257.

2 T.C. 422 (1943)

THE COLUMBIA CONSERVE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1943.

Attorney(s) appearing for the Case

Bruce H. Johnson, Esq., and Frank C. Olive, Esq., for the petitioner.

Edward C. Adams, Esq., for the respondent.

The Commissioner determined a deficiency of $8,958.99 in income tax for the fiscal year ended June 30, 1937. The only error assigned in the petition is the action of the Commissioner in disallowing a dividends paid credit in the amount of $38,555.35, representing a dividend paid in obligations of the petitioner. The Commissioner, in determining the deficiency, allowed a dividends paid credit of $390.40 but, by an amended answer filed...

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