1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 1121 (1943)
 

THE HUMKO COMPANY v. COMMISSIONER

Docket Nos. 112235, 79.

2 T.C.M. 1121 (1943)

The Humko Company v. Commissioner.

United States Tax Court.

Entered December 11, 1943.

Attorney(s) appearing for the Case

Marion G. Evans, Esq., 600 Commerce Title Bldg., Memphis, Tenn., J. Fred Brown, Esq., and Allan Davis, Esq., for the petitioner. Charles P. Bagley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies in income tax for fiscal years ending on August 31, 1938; August 31, 1939; and August 31, 1940, in the respective amounts of $1,328.21, $2,007.49, and $113. Petitioner claims an overpayment of $1,900 in tax for the fiscal year ended August 31, 1940. The only question in issue is whether respondent erred in disallowing deductions of amounts claimed to represent payments...

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