The Commissioner determined a deficiency in petitioner's excess profits tax for the fiscal year ended August 31, 1943, in the amount of $329.38. By this proceeding the petitioner challenges that determination and claims an overpayment in the amount of $862.56. The question presented is whether in computing its excess profits tax credit petitioner, which filed its income tax returns on the installment basis as provided in section 44 (a) of the Internal Revenue Code and which...
Let's get started
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.