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CHOCTAW, INC. v. COMMISSIONER

Docket No. 36173.

12 T.C.M. 1393 (1953)

Choctaw, Incorporated v. Commissioner.

United States Tax Court.

Entered December 9, 1953.

Attorney(s) appearing for the Case

W. G. Boone, Esq., 1325 Commerce Title Building, Memphis, Tenn., W. G. Boone, Jr., Esq., and Charles H. Davis, Esq., for the petitioner. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioner's income tax for the fiscal years ended October 31, 1948, and October 31, 1949, in the respective amounts of $4,220.28 and $4,006.52.

The sole issue presented is whether certain payments made by the petitioner were interest on indebtedness, as claimed by petitioner, or dividends on stock, as determined by respondent.

Findings of Fact...

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