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MILWAUKEE & SUBURBAN TRANSPORT CORP. v. COMMISSIONER

Docket Nos. 61395, 72017.

18 T.C.M. 1039 (1959)

T.C. Memo. 1959-216

Milwaukee & Suburban Transport Corporation v. Commissioner.

United States Tax Court.

Filed November 18, 1959.

Attorney(s) appearing for the Case

Richard R. Teschner, Esq., 411 East Mason Street, Milwaukee, Wis., Dale L. Sorden, Esq., J. Roy Browning, Esq., W. W. Browning, Esq., and Robert Thorsen, Esq., for the petitioner. Thomas J. Donnelly, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the petitioner's income taxes in the amounts of $209,233.75 and $110,094.67 for the taxable years 1953 and 1954, respectively. The two cases were consolidated for trial.

The issues presented for decision are:

(1) Whether certain amounts which petitioner paid as "dividends" on securities designated as preferred stock were, in

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