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CITIZENS FEDERAL SAVINGS & LOAN ASSN. OF COVINGTON v. COMMISSIONER

Docket No. 63099.

30 T.C. 285 (1958)

CITIZENS FEDERAL SAVINGS AND LOAN ASSOCIATION OF COVINGTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 15, 1958.

Attorney(s) appearing for the Case

Lucien G. Strauss, Esq., and Orville A. Troy, Esq., for the petitioner.

David M. Robinson, Esq., for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in petitioner's income tax as follows:

Year                                         Deficiency

1952 --------------------------------------   $5,168.52
1953 --------------------------------------    3,724.67

The sole issue is whether dividends in the amount of $29,695.95 declared by petitioner on its earnings for the 6-months' period ended December 31, 1951, were allowable...

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