1. Home
  2. Browse Decisions
  3. T.C.
  4. 28 T.C.
  5. 28 T.C. 153 (1957)
 

PELTON STEEL CASTING CO. v. COMMISSIONER

Docket No. 50455.

28 T.C. 153 (1957)

PELTON STEEL CASTING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 25, 1957.

Attorney(s) appearing for the Case

Malcolm K. Whyte, Esq., John L. Palmer, Esq., and Richard L. Greene, Esq., for the petitioner.

David H. Nelson, Esq., for the respondent.

FISHER, Judge:

The instant proceedings involve the following deficiencies in surtaxes under section 102 of the 1939 Code determined by the respondent for the taxable years ended November 30, 1945 and 1946, respectively:

Year                                                      Amount

1945 ------------------------------------------------   $12,214.22
1946 ------------------------------------------------    69,746.66

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