1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 706 (1948)
 

ELIZALDE & CO., LTD. v. COMMISSIONER

Docket No. 68.

7 T.C.M. 706 (1948)

Elizalde & Co., Ltd. v. Commissioner.

United States Tax Court.

Entered September 30, 1948.

Attorney(s) appearing for the Case

Martin Taylor, Esq., 63 Wall St., New York, N. Y., for the petitioner. Ellyne Strickland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves Federal income taxes and excess-profits taxes for the years 1936 to 1939, inclusive, deficiencies having been determined against petitioner for these years in the following amounts:

                               Excess-Profits
  Year             Income Tax      Tax

  1936 ..........  $ 7,724.02  $1,470.39
  1937 ..........    6,568.06     137.49
  1938 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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