Memorandum Opinion
OPPER, Judge:
This proceeding is brought for a redetermination of a deficiency of $4,891.28 in excess-profits tax for the period August 1, 1944, to October 31, 1944.
The sole litigated question is whether petitioner, having been in existence for less than 12 months, is entitled to have its excess-profits tax computed under subsection (B) of section 711 (a) (3) of the Internal Revenue Code.
All of the facts are stipulated...
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.
