DETROIT MACOID CORPORATION v. COMMISSIONER

Docket Nos. 20406, 32325.

24 T.C. 34 (1955)

DETROIT MACOID CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 19, 1955.


Attorney(s) appearing for the Case

Robert G. Surridge, Esq., for the petitioner.

A. J. Friedman, Esq., for the respondent.


These proceedings involve claims for refund of excess profits taxes under section 722 of the Internal Revenue Code of 1939 for the taxable years ended June 30, 1941, June 30, 1944, and June 30, 1945. In 23 T.C. 382, we approved respondent's computation of constructive average base period net income. On petitioner's motion for rehearing and reconsideration, oral argument was had January 24, 1955. By leave...

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