1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 1414 (1953)
 

AIRCHOX COMPANY v. COMMISSIONER

Docket No. 32020.

12 T.C.M. 1414 (1953)

Airchox Company, a corporation v. Commissioner.

United States Tax Court.

Entered December 15, 1953.

Attorney(s) appearing for the Case

Edward T. Heineman, Esq., for the petitioner. Thomas C. Cravens, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $16,185.31 in petitioner's excess profits taxes for the taxable year ended September 30, 1943. One issue has been waived by petitioner. The remaining question is whether petitioner is entitled to deduct certain alleged license costs in the fiscal years ended September 30, 1943 and 19451 as ordinary and necessary expense under section 23...

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