1. Home
  2. Browse Decisions
  3. T.C.
  4. 1 T.C.
  5. 1 T.C. 1028 (1943)
 

PACIFIC METALS CORPORATION v. COMMISSIONER

Docket No. 109196.

1 T.C. 1028 (1943)

PACIFIC METALS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1943.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., for the petitioner.

Walt Mandry, Esq., for the respondent.

OPINION.

HARRON, Judge:

The facts have been stipulated and the stipulation is adopted as our findings of fact. Petitioner, a New York corporation, filed its return for the year 1936 with the collector for the second district of New York.

The problem involves the application of section 131 of the Revenue Act of 1936, the pertinent parts of which are set forth in the margin.1

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