SWED DISTRIBUTING COMPANY v. COMMISSIONER

Docket No. 58892.

21 T.C.M. 233 (1962)

T.C. Memo. 1962-41

Swed Distributing Company v. Commissioner.

United States Tax Court.

Filed February 28, 1962.


Attorney(s) appearing for the Case

Dorothy Ann Kinney, Esq., and Sterling E. Kinney, Esq., for the petitioner. Douglas M. Moore, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined deficiencies in income tax and excess profits tax of petitioner as follows:

--------------------------------------------------------------------
    Year Ended                Tax                       Deficiency
--------------------------------------------------------------------
  July 31, 1951    Income and Excess Profits........    $ 7,337.37
  July 31, 1952...

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