TIN PROCESSING CORPORATION v. COMMISSIONER

Docket Nos. 19359, 19360.

16 T.C. 713 (1951)

TIN PROCESSING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1951.


Attorney(s) appearing for the Case

Paul Edgar Swartz, Esq., and Harold H. Meyers, Esq., for the petitioner.

T. Wickersham, Esq., for the respondent.


The issue for decision is whether the Commissioner erred in disallowing the petitioner's application under section 722 (c) for relief of excess profits tax in the following amounts:

Period 2/27/41 to 11/30/41 -----------------------------------------   $31,544.12
Year ended November 30, 1942 ---------------------------------------    84,778.49
Year ended November 30, 1943 ---------------------------------------   122,816.58
Year ended November 30, 1944 ---...

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