United States Tax Court.
Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner seeks a redetermination of deficiencies for 1943 as follows:
Income Tax........................... $ 94.84 Declared Value Excess-Profits Tax.... 388.54 Excess-Profits Tax................... 3,732.92
The only question before us is petitioner's right to capitalize and use in its 1943 opening inventory costs paid in 1942 on cars held...
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.
