1. Home
  2. Browse Decisions
  3. T.C.
  4. 38 T.C.
  5. 38 T.C. 700 (1962)
 

GUM PRODUCTS, INC. v. COMMISSIONER

Docket No. 89170.

38 T.C. 700 (1962)

GUM PRODUCTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 1962.

Attorney(s) appearing for the Case

W. M. Cramer, Jr. (an officer), for the petitioner.

Lawrence A. Wright, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the fiscal year ended July 31, 1945, of $15.61, and additions to the excess profits tax under section 293(b) of the Internal Revenue Code of 1939 for the fiscal years ended July 31, 1944, and July 31, 1945, in the amounts of $4,551.30 and $7,970.48, respectively.

Petitioner alleges that the entire amounts so determined are barred by the statute of limitations.<...

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