JERRY ANDERSON, INC. v. COMMISSIONER

Docket No. 30129.

29 T.C. 972 (1958)

JERRY ANDERSON, INC., FORMERLY FARIES MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1958.


Attorney(s) appearing for the Case

Lee I. Park, Esq., and K. Martin Worthy, Esq., for the petitioner.

Julian L. Berman, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

This is a section 722 case. A jurisdictional question has been suggested by the parties. Apparently their only concern in this connection is a possible holding of this Court that Jerry Anderson, Inc., had no authority to file a petition on August 23, 1950. The corporation which was actually in existence during the base period years, which actually earned the income during the taxable years, which filed the applications for...

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