United States Tax Court March 28, 2017, Docket No. 25327-12. (Good Fortune Shipping SA v. Comm'r)

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United States · · · 28-03-2017

148 T.C. No. 10

UNITED STATES TAX COURT

GOOD FORTUNE SHIPPING SA, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 25327-12. Filed March 28, 2017.

P, a foreign corporation organized under the laws of the Repub-

lic of the Marshall Islands, issued its stock shares in bearer form. In

Form 1120-F, U.S.

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