FACTORIA LAND COMPANY v. COMMISSIONER

Docket No. 2702.

6 T.C.M. 234 (1947)

Factoria Land Company v. Commissioner.

United States Tax Court.

Entered February 28, 1947.


Attorney(s) appearing for the Case

Henry Donham, Esq., 701 Boyle Bldg., Little Rock, Ark., for the petitioner. John W. Alexander, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TYSON, Judge:

The respondent has determined deficiencies against petitioner for the calendar year 1940 in the amounts of $84.94 income tax, $1,746.40 declared value excess-profits tax, $1,090.18 excess-profits tax, and a 25 per cent penalty amounting to $272.55 for failure to file an excess-profits tax return within the time prescribed by law. The taxes in controversy are the declared value excess-profits tax, 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