Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in excess profits tax for the calendar year 1944 in the amount of $1,568.05.
The sole issue is whether the amount of $1,430, representing payments made by the petitioner in 1944 to the United States for violation of certain child labor provisions which the Walsh-Healey Act required in the petitioner's contracts with the United States, may be deducted by petitioner as ordinary and...
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.