FRANK H. FLEER CORPORATION v. COMMISSIONER

Docket No. 9963.

10 T.C. 191 (1948)

FRANK H. FLEER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 30, 1948.


Attorney(s) appearing for the Case

Charles S. Jacobs, Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.


The Commissioner determined a deficiency of $28,363.64 in excess profits tax for the calendar year 1942. A carry-over from 1941 is claimed. The issues for decision are whether the petitioner is entitled to have the following deductions for the base period years disallowed: (1) Excise taxes on chewing gum for the base period years 1936, 1937, and 1938; (2) an amount charged off for 1939 as a worthless debt due from the Alexander Corporation; and (3) so-called sales promotion...

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