LIMERICKS, INC. v. COMMISSIONER

Docket Nos. 7547, 7577, 7578.

7 T.C. 1129 (1946)

LIMERICKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. G. L. LIMERICK, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. B. O. LIMERICK, TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 12, 1946.


Attorney(s) appearing for the Case

Howell Ward, Esq., and Fred F. Morgan, C. P. A., for the petitioners.

Allen T. Akin, Esq., for the respondent.


These are proceedings for redetermination of deficiencies in income, declared value excess profits, and excess profits taxes for the years 1940, 1941, and 1942 and the portion of 1943 from January 1 to September 30, itemized as follows:

--------------------------------------------------------------------------------
                                       |            |   Declared   |   Excess
               Year                    | Income tax | value excess...

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