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SHELLABARGER GRAIN PRODUCTS CO. v. COMMISSIONER

Docket No. 109510.

2 T.C. 75 (1943)

SHELLABARGER GRAIN PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 10, 1943.

Attorney(s) appearing for the Case

Robert P. Vail, Esq., for the petitioner.

David Altman, Esq., for the respondent.

TURNER. Judge:

The respondent has determined deficiencies of $12,284.86 and $1,163.57, respectively, in the petitioner's income and excess profits taxes for the fiscal year ended September 30, 1938. The issues presented are the correctness of the respondent's action (1) in disallowing dividends paid credit of $67,550 taken by petitioner; (2) in increasing petitioner's taxable income by $8,382.08 as representing income realized by the petitioner on the cancellation...

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