The respondent disallowed petitioner's application for relief under section 722 (b) (1) of the Internal Revenue Code for the fiscal years ending June 30, 1941, June 30, 1942, and June 30, 1943. The sole issue is whether the respondent erred in such action.
FINDINGS OF FACT.
The facts stipulated are so found.
The D. L. Auld Company, the petitioner, was incorporated in Ohio in 1906, and has its principal place of business in Columbus, Ohio. The petitioner...
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.