1. Home
  2. Browse Decisions
  3. T.C.
  4. 17 T.C.
  5. 17 T.C. 422 (1951)
 

LEHMAN CO. OF AMERICA v. COMMISSIONER

Docket No. 21839.

17 T.C. 422 (1951)

THE LEHMAN COMPANY OF AMERICA, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 26, 1951.

Attorney(s) appearing for the Case

P. McKinley Harris, Esq., for the petitioner.

Ralph W. Harbert, Jr., Esq., for the respondent.

This proceeding involves deficiencies in income and excess profits taxes for the fiscal years ended January 31, 1945, 1946, and 1947, as follows:

Fiscal year
  ended                          Income tax   Excess profits tax

1-31-45 ----------------------    -------         $325.07
1-31-46 ----------------------    $111.88        1,360.31
1-31-47 ----------------------     351.81        --------

Petitioner filed a claim...

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