1. Home
  2. Browse Decisions
  3. T.C.
  4. 19 T.C.
  5. 19 T.C. 1017 (1953)
 

KANAWHA GAS & UTILITIES COMPANY v. COMMISSIONER

Docket No. 25715.

19 T.C. 1017 (1953)

KANAWHA GAS & UTILITIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 9, 1953.

Attorney(s) appearing for the Case

William Bew White, Jr., Esq., and Bernard A. Monaghan, Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1943 in the amount of $365.07. The petitioner alleges that there is no deficiency and that there is an overassessment in the amount of $17,398.26.

The issues relate to the basis of gas producing properties that were acquired by the petitioner in 1929. The principal issue is whether by reason of a consolidated return having been filed...

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