1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 1 T.C.M.
  5. 1 T.C.M. 115 (1942)
 

SCRUGGS-VANDERVOORT-BARNEY, INC. v. COMMISSIONER

Docket Nos. 106049, 106050, 107213.

1 T.C.M. 115 (1942)

Scruggs-Vandervoort-Barney, Inc., a Corporation, v. Commissioner. Scruggs-Vandervoort-Barney Dry Goods Company, formerly a corporation, A. L. Shapleigh, J. H. Denny, Clarence H. King, Robert A. Bagnell, F. M. Mayfield, Oliver Anderson, G. A. Buder, H. W. Schacter, E. D. Nims and Dr. William D. Gordon, Trustees of Scruggs-Vandervoort-Barney Dry Goods Company, formerly a corporation, v. Commissioner. Scruggs-Vandervoort-Barney, Inc., a Corporation, transferee and successor of Scruggs-Vandervoort-Barney Dry Goods Company v. Commissioner.

United States Tax Court.

Entered November 27, 1942.

Attorney(s) appearing for the Case

Gustavus A. Buder, Jr., Esq., 500 Buder Bldg., St. Louis, Mo., and Erik C. Boye, C. P. A., 208 N. Broadway, St. Louis, Mo., for the petitioners. John E. Marshall, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, J.:

The Commissioner determined deficiencies in income taxes as follows for the indicated years:

                                Docket         Year
                                  No.         Ended        Deficiency

Scruggs-Vandervoort
 Barney, Inc.................   106049    July 31, 1937    $47,711.38
                                          July 31, 1938      1,168.51
Scruggs-Vandervoort...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases