CONTINENTAL CHEMICAL & ENGINEERING SUPPLY v. PATTERSON

Docket Nos. 419-R, 530-R.

11 T.C. 45 (1948)

CONTINENTAL CHEMICAL & ENGINEERING SUPPLY, a dissolved special partnership, Trust Estate created under Declaration of Trust No. 1 executed by HONORA M. MURPHY on October 16, 1942, by HONORA M. MURPHY, TRUSTEE, Trust Estate created under Declaration of Trust No. 2 executed by HONORA M. MURPHY, on October 16, 1942, by HONORA M. MURPHY, TRUSTEE, and LESLIE H. JACKSON, PETITIONERS, v. ROBERT P. PATTERSON, SECRETARY OF WAR, JAMES V. FORRESTAL, SECRETARY OF THE NAVY, ROBERT C. RICHARDSON, JR., LT. GEN., U. S. ARMY, COMMANDING HAWAIIAN DEPARTMENT, RESPONDENTS. CONTINENTAL CHEMICAL & ENGINEERING SUPPLY, a dissolved special partnership, Trust Estate created under Declaration of Trust No. 1 executed by HONORA M. MURPHY, On October 16, 1942, by HONORA M. MURPHY, TRUSTEE, Trust Estate created under Declaration of Trust No. 2 executed by HONORA M. MURPHY on October 16, 1942, by HONORA M. MURPHY, TRUSTEE, and LESLIE H. JACKSON, PETITIONERS, v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1948.


Attorney(s) appearing for the Case

James M. Richmond, Esq., for the petitioners.

Frederick N. Curley, Esq., for the respondents.


MEMORANDUM TO ACCOMPANY ORDER OF DISMISSAL

MURDOCK, Judge:

Determinations were made by the proper renegotiating authorities that a partnership known as Continental Chemical & Engineering Supply had realized excessive profits for 1942 and 1943. The determinations were not against the individual partners. The petitions show that the partnership consisted of Victor G. Sorrell, as general partner, and Honora M. Murphy, trustee, and Leslie H. Jackson...

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