NEW ORLEANS MOTOR COMPANY, INC. v. COMMISSIONER

Docket No. 17531.

8 T.C.M. 643 (1949)

New Orleans Motor Company, Inc. v. Commissioner.

United States Tax Court.

Entered June 30, 1949.


Attorney(s) appearing for the Case

S. W. Ryniker, Esq., 402 Maritime Bldg., New Orleans, La., for the petitioner. Donald P. Chehock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of a deficiency in income tax for the year 1944 in the amount of $1,030.66. The deficiency resulted in part from respondent's action in disallowing a deduction of $3,618.90 paid by petitioner to the Office of Price Administration and claimed as an ordinary and necessary expense. Other adjustments are not contested.

Findings of...

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