ALUMINUM CO. OF AMERICA v. COMMISSIONER

Docket No. 41037.

23 T.C. 189 (1954)

ALUMINUM COMPANY OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1954.


Attorney(s) appearing for the Case

Paul G. Rodewald, Esq., and Carl Cherin, Esq., for the petitioner.

Albert J. O'Connor, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner has determined that the petitioner owes $2,692.05 of excess profits on a Navy contract under section 3 of chapter 95 of the Act of March 27, 1934, the Vinson Act, as amended, 48 Stat. 503, 505. The jurisdiction of this Court arises by reason of provisions in the Vinson Act making all provisions of law applicable with respect to taxes applicable to the assessment, collection...

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