1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 430 (1953)
 

SWARTZ v. COMMISSIONER

Docket No. 23481.

12 T.C.M. 430 (1953)

Albert S. Swartz, Alleged Transferee of Swartz Grill, Inc. v. Commissioner.

United States Tax Court.

Entered April 21, 1953.

Attorney(s) appearing for the Case

A. B. Arbaugh, Esq., 1200 Harter Bank Building, Canton, Ohio, for the petitioner. James F. Kennedy, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies against the petitioner as transferee of Swartz Grill, Inc., as follows:

   Year Ended            Tax              Deficiency

  June 30, 1942  Income ...............    $ 2,141.08
                 Excess Profits .......      2,536.22
                 Declared Value Excess
                  Profits .............      1,616.57
  June 30, 1943  Income ...............      1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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