1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 276 (1951)
 

M. E. CUNNINGHAM COMPANY v. COMMISSIONER

Docket Nos. 11783 and 27720.

10 T.C.M. 276 (1951)

M. E. Cunningham Company v. Commissioner.

United States Tax Court.

Entered March 22, 1951.

Attorney(s) appearing for the Case

George Walter Smith, Esq., 419 Wood St., Pittsburgh, Pa., for the petitioner. A. W. Dickinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

  Year         Excess Profits Tax    Income Tax

  1942 ......      $10,971.85         .........
  1943 ......        6,257.33         .........
  1944 ......        2,666.53         $1,706.25
  1945 ......       11,331.67         .........

The only issue raised by the pleadings relating to the years 1942 and 1943 is raised by the Commissioner...

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