LOEWI & CO. v. COMMISSIONER

Docket No. 36885.

23 T.C. 486 (1954)

LOEWI & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 15, 1954.


Attorney(s) appearing for the Case

Harvey W. Peters, Esq., for the petitioner.

George T. Donoghue, Jr., Esq., for the respondent.


Respondent determined a deficiency in petitioner's income and excess profits tax liability for the fiscal year ended November 30, 1946, in the amounts of $20,647.15 and $5,086.34, respectively, and disallowed a claim for refund filed by petitioner claiming an overassessment in income and excess profits taxes for that year in the amounts of $22,315.79 and $4,093.97, respectively. Petitioner did not contest respondent's adjustment in decreasing the deduction for Wisconsin income...

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