COLORADO MILLING & ELEVATOR CO. v. COMMISSIONER

Docket No. 26620.

17 T.C. 1280 (1952)

THE COLORADO MILLING & ELEVATOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 7, 1952.


Attorney(s) appearing for the Case

Richard M. Davis, Esq., and Stanley L. Drexler, Esq., for the petitioner.

Gene W. Reardon, Esq., for the respondent.


This proceeding involves petitioner's request for redetermination of excess profits tax deficiencies of $254,237.29 for the fiscal year ended May 31, 1944, and $124,188.79 for the fiscal year ended May 31, 1945. Mutual concessions by each party have left for decision the questions:

(1) In determining the excess profits credit under the income method for the taxable years ended May 31, 1944, and May 31, 1945, are alleged wheat...

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