1. Home
  2. Browse Decisions
  3. T.C.
  4. 12 T.C.
  5. 12 T.C. 498 (1949)
 

NORTHWESTERN MUTUAL FIRE ASSOCIATION v. COMMISSIONER

Docket No. 16147.

12 T.C. 498 (1949)

NORTHWESTERN MUTUAL FIRE ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1949.

Attorney(s) appearing for the Case

Jo D. Cook, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.

OPINION.

BLACK, Judge:

This proceeding involves deficiencies in petitioner's income taxes for the years 1942 and 1943 in the respective amounts of $5,089.03 and $5,347.81. The petitioner claims refunds for the years 1942 and 1943 in the respective amounts of $10,183.13 and $10,854.73.

The deficiencies are due primarily to the disallowance of foreign tax credits claimed in the petitioner's income tax...

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