SOUTHLAND ICE COMPANY v. COMMISSIONER

Docket No. 5705.

5 T.C. 842 (1945)

THE SOUTHLAND ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1945.


Attorney(s) appearing for the Case

Webster Atwell, Esq., and Elijah Crippen, Esq., for the petitioner.

J. Marvin Kelly, Esq., for the respondent.


OPINION.

OPPER, Judge:

The deficiencies here contested are in income, excess profits, and declared value excess profits taxes for the calendar years 1935 to 1941, inclusive, aggregating $90,904.80, as follows:

-----------------------------------------------------------------------
                              |               Deficiency
                              |-------------------------...

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