This case involves Federal income taxes for the calendar years 1940, 1941, and 1942, deficiencies having been determined in the respective amounts of $352.56, $550.24, and $1,620. The petitioner urges that there were overassessments in the respective amounts of $8,752.06, $11,304.75, and $14,586.77. The only issue presented is whether there was a reorganization of a prior corporation, giving petitioner the right, in computing depreciation of certain properties, to use the...
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.