Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of $62,073.13 for 1942 and one of $1,250 for 1944. He also denied claims for refund under section 711(b)(1)(J) for 1941 and 1942. The issues for decision are, (1) whether a deduction of $115,889.43 for 1937 should be disallowed under section 711(b)(1)(J)(i), and (2) whether the unused excess profits credit for the year 1943 to be carried back to the year 1941 is to be...
Let's get started
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.
