CALLAHAN v. WAR CONTRACTS PRICE ADJST. BOARD

Docket Nos. 512-R, 513-R.

13 T.C. 355 (1949)

JERE J. CALLAHAN, INDIVIDUALLY AND AS TRUSTEE FOR EDWARD J. WHYTE III AND MARY ELEN WHYTE; W. RICHARD RALPH; FLORENCE EVA RALPH, AS TRUSTEE FOR WILLIAM RICHARD RALPH, JR.; GUSTAV E. NYQUIST; AND FLORENCE E. NYQUIST, CO-PARTNERS, DOING BUSINESS AS THE DIE ENGRAVING COMPANY, PETITIONERS, ET AL., v. WAR CONTRACTS PRICE ADJUSTMENT BOARD, RESPONDENT.

United States Tax Court.

Promulgated September 26, 1949.


Attorney(s) appearing for the Case

Raymond A. Fox, Esq., and Harvey H. Berger, C. P. A., for the petitioners.

Paul L. Muilenberg, Esq., and Harland F. Leathers, Esq., for the respondent.


These proceedings were consolidated. The Die Engraving Co. (hereinafter referred to as petitioner) is a copartnership organized under the laws of the State of Michigan, with its principal place of business in Detroit, Michigan. In Docket No. 512-R, the respondent determined that petitioner, for the fiscal period January 1 to March 31, 1944, had excessive profits in the amount of $26,000, and in Docket No. 513-R, for the two months' fiscal period ended May 31, 1944, it had...

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