1. Home
  2. Browse Decisions
  3. T.C.
  4. 23 T.C.
  5. 23 T.C. 1082 (1955)
 

JOY MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 49773.

23 T.C. 1082 (1955)

JOY MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1955.

Attorney(s) appearing for the Case

Harold R. Schmidt, Esq., and Don Rose, Esq., for the petitioner.

Edward L. Cobb, Esq., for the respondent.

The Commissioner determined a deficiency of $55,040.44 in income tax for the petitioner's fiscal year ended September 30, 1949. The only issue for decision is whether the Commissioner erred by including engineering fees of $120,277 in income.

FINDINGS OF FACT.

The petitioner, a Pennsylvania corporation, filed its return for the taxable year with the collector of internal revenue for the twenty-third district of...

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