1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 1 T.C.M.
  5. 1 T.C.M. 93 (1942)
 

DIETZE & COMPANY, INC. v. COMMISSIONER

Docket No. 107053.

1 T.C.M. 93 (1942)

Dietze & Company, Inc. v. Commissioner.

United States Tax Court.

Entered November 23, 1942.

Attorney(s) appearing for the Case

Maurice A. Haas, C. P. A., for the petitioner. Harold D. Thomas, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax for the year 1938 of $9,711.02. This deficiency is based upon the Commissioner's holding that the petitioner is subject to the surtax imposed by section 102 of the Revenue Act of 1938. There is no issue concerning the correct amount of petitioner's net income. On this net income petitioner has been assessed and has paid income and excess profits taxes of $10,097...

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