R. C. HARVEY CO. v. COMMISSIONER

Docket No. 3600.

5 T.C. 431 (1945)

R. C. HARVEY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1945.


Attorney(s) appearing for the Case

Philip A. Hendrick, Esq., for the petitioner.

Joseph D. Donohue, Esq., for the respondent.


The respondent determined deficiencies in income tax, declared value excess profits tax, and excess profits tax, of $282.06, $83.04, and $4,261.87, respectively, against petitioner for the fiscal year ended August 31, 1941. Petitioner has paid the deficiencies in income tax and declared value excess profits tax and has waived any contention relative thereto. As to the deficiency in excess profits tax of $4,261.87, petitioner assigns but one error, namely:

The determination...

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