1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 791 (1945)
 

JAMES F. WATERS, INC. v. COMMISSIONER

Docket No. 3924.

4 T.C.M. 791 (1945)

James F. Waters, Inc. (a California corporation) formerly James F. Waters (a California corporation) v. Commissioner.

United States Tax Court.

Entered July 16, 1945.

Attorney(s) appearing for the Case

Everett S. Layman, Esq., 220 Bush St., San Francisco, Calif., for the petitioner. B. H. Neblett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies of $20,730.57, $3,609.26 and $35,325.83 in the petitioner's income tax, declared value excess profits tax and excess profits tax, respectively, for the year 1941. By his amended answer he seeks to increase such deficiencies in the amounts of $270.14, $123.16 and $871.42 in such respective taxes.

The primary issue is whether or not the...

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