1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 1076 (1944)
 

KAMIN CHEVROLET CO. v. COMMISSIONER

Docket No. 371.

3 T.C. 1076 (1944)

KAMIN CHEVROLET COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 10, 1944.

Attorney(s) appearing for the Case

Harry W. Kamin, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.

This is a proceeding for the redetermination of a deficiency in excess profits tax for 1940 in the amount of $633.69. The petitioner alleges as follows:

(a) The Commissioner erred in interpreting the return filed as a return for a fractional part of the year 1940 and placing the same on an annual basis.

(b) The Commissioner erred in deducting for excess profits tax credit an amount of $754.10 representing 6 percent...

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