AMERICAN CARIBBEAN LINE, INC. v. COMMISSIONER

Docket Nos. 109305, 109312, 109748.

1 T.C.M. 546 (1943)

American Caribbean Line, Inc. v. Commissioner. Alcoa Steamship Company, Inc. v. Commissioner. Massena Securities Corporation v. Commissioner.

United States Tax Court.

Entered February 5, 1943.


Attorney(s) appearing for the Case

Paul G. Rodewald, Esq., 1025 Union Trust Bldg., Pittsburgh, Pa., and David B. Buerger, Esq., 1025 Union Trust Bldg., Pittsburgh, Pa., for the petitioners. Paul E. Waring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Docket No. 109305, in which American Caribbean Line, Inc. (hereinafter called "Caribbean") is the petitioner, involves deficiencies in 1938 income and excess-profits taxes determined against that petitioner in the respective amounts of $4,462.55 and $1,441.93. Docket Nos. 109312 and 109748 involve liabilities for those taxes against the respective petitioners, Alcoa Steamship Company, Inc. (hereinafter...

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