1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 781 (1954)
 

CENTRAL MOTORS, INC. v. COMMISSIONER

Docket No. 41524.

13 T.C.M. 781 (1954)

T. C. Memo. 1954-122

Central Motors, Inc. v. Commissioner.

United States Tax Court.

Filed August 12, 1954.

Attorney(s) appearing for the Case

W. Scott Wilkinson, Esq., for the petitioner. W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1947 and 1948 as follows:

   Year         Deficiency

  1947 .......  $44,178.15
  1948 .......   44,037.44

The issues presented for decision are as follows:

Did the Commissioner err in holding:

(1) That the petitioner in 1947 and 1948 was subject to surtax under section 102...

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