1. Home
  2. Browse Decisions
  3. F.2d
  4. 205 F.2d
  5. 205 F.2d 551 (1953)
 

COLORADO MILLING & EL. CO. v. COMMISSIONER OF INT. REV.

No. 4563.

205 F.2d 551 (1953)

COLORADO MILLING & ELEVATOR CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Tenth Circuit.

June 19, 1953.

Attorney(s) appearing for the Case

Howard W. Rea, of Washington, D. C. (Mason A. Lewis and Richard M. Davis, Denver, Colo., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before HUXMAN, MURRAH and PICKETT, Circuit Judges.

HUXMAN, Circuit Judge.

Petitioner sought a redetermination of excess profits tax deficiencies for the fiscal years 1944 and 1945. It claimed that inventory losses for 1938 and 19391 for wheat on hand, resulting from violent drops in wheat prices, resulted in abnormally low net income for those two years and thus resulted in an unrealistic picture of its net profits for the four base years, for the purpose of computing its excess profits...

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