1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 572 (1945)
 

TROTTING HORSE CLUB OF AMERICA, INC. v. COMMISSIONER

Docket No. 3728.

4 T.C.M. 572 (1945)

The Trotting Horse Club of America, Inc. v. Commissioner.

United States Tax Court.

June 4, 1945.

Attorney(s) appearing for the Case

Frank E. Barnett, Esq., 120 Broadway, New York 5, N. Y., and Charles H. McAuliffe, Esq., for the petitioner. Bernard J. Long, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

The respondent has determined deficiencies in petitioner's income and declared value excess profits tax for 1939 and 1940 as follows:

                                  Declared
                                 Value Excess
  Year              Income Tax    Profits Tax

  1939 ..........    $278.63       $ 48.28
  1940 ..........     907.04        626.88

The questions presented...

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