1. Home
  2. Browse Decisions
  3. T.C.
  4. 23 T.C.
  5. 23 T.C. 266 (1954)
 

HEARN DEPARTMENT STORES, INC. v. COMMISSIONER

Docket Nos. 25376, 29640.

23 T.C. 266 (1954)

HEARN DEPARTMENT STORES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 19, 1954.

Attorney(s) appearing for the Case

Milton D. Solomon, Esq., Max Perl, Esq., and David Alter, Esq., for the petitioner.

Arthur W. Wiener, Esq., for the respondent.

The respondent disallowed in full petitioner's applications for excess profits tax relief, under section 722 of the Internal Revenue Code of 1939, for the fiscal years ended January 31, 1941, through January 31, 1946. The issue is whether petitioner is entitled to excess profits tax relief under the provisions of section 722 (b) (2) or (b) (4).

The proceedings were heard by a commissioner of the Court, the proof consisting...

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