1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 9 T.C.M.
  5. 9 T.C.M. 873 (1950)
 

MANGER HOTEL CORPORATION v. COMMISSIONER

Docket No. 21107.

9 T.C.M. 873 (1950)

Manger Hotel Corporation v. Commissioner.

United States Tax Court.

Entered September 29, 1950.

Attorney(s) appearing for the Case

Frederick Schwertner, Esq., and F. W. Oberkirch, C. P. A., 330 West 42nd St., New York 18, N. Y., for the petitioner. Scott A. Dahlquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's excess profits tax for the fiscal year ending July 31, 1944, of $2,007.16. The deficiency is due to the following adjustments made by the Commissioner to petitioner's net income as disclosed by its return:

  Unallowable deductions and additional
    income
    (a) Capital expenditures ..........    $4,916.90
  Nontaxable income and additional
   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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