1. Home
  2. Browse Decisions
  3. F.2d
  4. 167 F.2d
  5. 167 F.2d 583 (1948)
 

ECCO HIGH FREQUENCY CORP. v. COMMISSIONER OF INT. REV.

No. 39, Docket 20541.

167 F.2d 583 (1948)

ECCO HIGH FREQUENCY CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 27, 1948.

Attorney(s) appearing for the Case

C. F. Rothenburg, of Washington, D. C. (Everett Frooks and Margaret Frooks, both of New York City, of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen. and Helen R. Carloss and Louise Foster, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The questions involved in this appeal from the Tax Court are: (1) Whether in computing net income for income tax, declared value excess profits tax, and excess profits tax for the year 1941, there is substantial evidence to support the Tax Court's finding that $40,000 instead of $56,000 claimed by the taxpayer was a properly deductible allowance under section 23 (a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23...

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