1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 915 (1947)
 

HOME FURNITURE COMPANY v. COMMISSIONER

Docket No. 11147.

6 T.C.M. 915 (1947)

Home Furniture Company v. Commissioner.

United States Tax Court.

Entered July 31, 1947.

Attorney(s) appearing for the Case

Meredith M. Daubin, Esq., 1111 Munsey Bldg., Washington, D. C., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined deficiencies of $1,738.16 and $392.07 in petitioner's income taxes for 1942 and 1943, respectively, and a deficiency of $6,275.99 and penalty of $1,569 in excess profits tax for 1942. Petitioner charges error in the Commissioner's failure to compute its excess profits tax credit for 1942 on the average income of the base period as prescribed by section 713, Internal Revenue...

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