COLONY FARMS COOPERATIVE DAIRY, INC. v. COMMISSIONER

Docket No. 24144.

17 T.C. 688 (1951)

COLONY FARMS COOPERATIVE DAIRY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 15, 1951.


Attorney(s) appearing for the Case

John W. Cragun, Esq., for the petitioner.

Sanford M. Stoddard, Esq., for the respondent.

Charles E. Nieman, Esq., E. L. Hensel, Esq., and Karl D. Loos, Esq., amici curiae.


Respondent has determined deficiencies in income, excess profits and declared value excess-profits taxes for the fiscal years ended June 30, 1943 and 1944, respectively, together with penalties, as follows:

------------------------------------------------------------------------------------
      Year ended    |             Kind of tax             | Deficiency | 10 per cent
                    |                                     |            |   penalty
...

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