MERRIMAC TRADING COMPANY v. COMMISSIONER

Docket No. 6502.

5 T.C.M. 757 (1946)

Merrimac Trading Company v. Commissioner.

United States Tax Court.

Entered August 29, 1946.


Attorney(s) appearing for the Case

Frank J. Albus, Esq., Earle Bldg., Washington, D. C., for the petitioner. William D. Harris, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding, petitioner challenges respondent's determination of a deficiency in personal holding company surtax in the amount of $49,866.51 for the year 1941.

In his notice of deficiency, respondent also determined deficiencies in income tax in the amount of $318, and in declared value excess-profits tax in the amount of $1,025.81, for 1941, neither of which is controverted by petitioner...

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