PER CURIAM.
This is an appeal from a decision of the Tax Court sustaining the respondent's determination that for the year 1939 the petitioner was subject to the tax liability imposed by section 102 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 102. The Tax Court made detailed findings of fact from which it concluded that during the taxable year the taxpayer's earnings or profits were permitted to accumulate beyond the reasonable needs of its business...
Let's get started
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.
