METAL HOSE & TUBING CO. v. COMMISSIONER

Docket Nos. 9587, 35381.

21 T.C. 365 (1953)

METAL HOSE & TUBING COMPANY (DELAWARE), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 9, 1953.


Attorney(s) appearing for the Case

Harold Dudley Greeley, Esq., and Martin M. Lore, Esq., for the petitioner.

Maurice S. Bush, Esq., for the respondent.


In these consolidated proceedings, respondent determined deficiencies in petitioner's excess profits tax of $51.05 and $7,506.22 for the taxable years ended February 28, 1942, and February 28, 1943, respectively, and disallowed claims for refund in applications for relief filed by petitioner under section 722 of the Internal Revenue Code for the years ended February 28, 1942, February 28, 1943, February 29, 1944, February 28, 1945, and February 28, 1946. The issues relating...

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