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DIXIE, INC. v. COMMISSIONER

Docket No. 61622.

31 T.C. 415 (1958)

THE DIXIE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 19, 1958.

Attorney(s) appearing for the Case

William A. Moore, Esq., for the petitioner.

John F. Walsh, Esq., for the respondent.

TRAIN, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1952 in the amount of $22,053.11. The sole issue for decision is whether petitioner is subject to the surtax imposed by section 102 of the Internal Revenue Code of 1939 with respect to corporations improperly accumulating surplus.

FINDINGS OF FACT.

Some of the facts are stipulated and are hereby found as...

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