1. Home
  2. Browse Decisions
  3. T.C.
  4. 16 T.C.
  5. 16 T.C. 1381 (1951)
 

GULF STATES UTILITIES CO. v. COMMISSIONER

Docket No. 26172.

16 T.C. 1381 (1951)

GULF STATES UTILITIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 19, 1951.

Attorney(s) appearing for the Case

William M. Rice, Esq., and Claude M. Houchins, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.

The taxes in controversy in this proceeding are excess profits taxes for the calendar years 1942, 1943, 1944, and 1945. Petitioner contests the following determination of its tax liability as made by the respondent in the deficiency notice:

               Excess Profits Tax Liability

-----------------------------------------------------------------------
                  Year                   | Overassessment | Deficiency
-----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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