JOE REGUEIRA, INC. v. COMMISSIONER

Docket No. 27896.

12 T.C.M. 532 (1953)

Joe Regueira, Inc. v. Commissioner.

United States Tax Court.

Entered May 19, 1953.


Attorney(s) appearing for the Case

H. H. Baskin, Jr., Esq., and Milton D. Jones, Esq., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has denied petitioner's claim for refund of excess profits tax for the taxable year ended August 31, 1943. The sole issue is whether or not petitioner is entitled to any refund thereof under section 721 of the Internal Revenue Code.

Findings of Fact

Petitioner is a Florida corporation, engaged in the wholesale liquor business, and has its principal place of business at...

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