STOCKTON MORRIS PLAN CO. v. COMMISSIONER

Docket No. 112458.

2 T.C.M. 423 (1943)

The Stockton Morris Plan Company v. Commissioner.

United States Tax Court.

Entered July 3, 1943.


Attorney(s) appearing for the Case

Albert A. Axelrod, Esq., and Lafayette J. Smallpage, Esq., Stockton Savings & Loan Bldg., Stockton, Calif., for the petitioner. Thomas M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income tax, declared value excess profits tax and personal holding company surtax for the calendar year 1940 in the amounts of $4,485.08, $564.61, and $5,254.25, respectively. The petitioner alleges that the respondent erred in his determination of the deficiencies as follows:

(a) In holding that certain reserves for automobile losses...

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