The respondent determined a deficiency in petitioner's excess profits tax for the taxable year 1943 in the amount of $6,316.12. Respondent also determined that petitioner's income tax liability for the same period disclosed an overassessment of $1,702.15. Certain adjustments made by respondent are not in issue. The only issue before us is whether petitioner's excess profits net income for its fiscal year 1943 should be placed on the basis of a taxable year of less than twelve...
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.
