1. Home
  2. Browse Decisions
  3. T.C.
  4. 17 T.C.
  5. 17 T.C. 916 (1951)
 

GOLD METAL PROCESS COMPANY v. COMMISSIONER

Docket No. 22486.

17 T.C. 916 (1951)

THE COLD METAL PROCESS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 4, 1951.

Attorney(s) appearing for the Case

Howard F. Burns, Esq., William H. Fleming, Esq., Warren Daane, Esq., and L. C. Weiss, C. P. A., for the petitioner.

Thomas F. Callahan, Esq., Thomas V. Lefevre, Esq., and A. J. Friedman, Esq., for the respondent.

The Commissioner determined the following deficiencies in petitioner's tax liability for the year ended December 31, 1945:

                    Tax                                 Amount

Income -------------------------------------------   $   69,850.36
Declared value excess-profits --------------------    1,256,561.95
Excess Profits -----------------------------------    5,886,384.34
                                                     _____________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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