GOLDSTEIN BROTHERS, INC. v. COMMISSIONER

Docket No. 50985.

23 T.C. 1047 (1955)

GOLDSTEIN BROTHERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 22, 1955.


Attorney(s) appearing for the Case

Sol Goodman, Esq., and M. S. Cassen, Esq., for the petitioner.

John L. Carey, Esq., for the respondent.


OPINION.

TIETJENS, Judge:

The respondent determined deficiencies in excess profits tax for the calendar years 1943 to 1945 in the respective amounts of $17,743.06, $14,896.21, and $21,911.18.

The petitioner attacks as erroneous the respondent's reduction of the excess profits tax credit claimed upon the petitioner's excess profits tax returns for those years. The issue is whether the petitioner is entitled to use the basis of its assets in...

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