BORAH, Circuit Judge.
This appeal from the Tax Court involves excess profits taxes for the calendar year that ended December 31, 1942. The sole question presented is whether the Tax Court erred in sustaining the Commissioner's determination that the petitioner was not entitled prior to April 18, 1942 to include in its equity invested capital certain sums allegedly contributed as paid-in surplus. The facts as found by the Tax Court are briefly as follows:
The...
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.
