1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 408 (1955)
 

MONTANA-DAKOTA UTILITIES CO. v. COMMISSIONER

Docket No. 38767.

25 T.C. 408 (1955)

MONTANA-DAKOTA UTILITIES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 8, 1955.

Attorney(s) appearing for the Case

Hayner N. Larson, Esq., and Rodger L. Nordbye, Esq., for the petitioner.

George E. Van Roekel, Esq., and Thomas A. Steele, Esq., for the respondent.

Respondent determined deficiencies in income tax and excess profits tax against petitioner, as follows:

       Year                           Tax                 Deficiency

1945 -------------   Excess profits -------------------   $152,752.04
1946 -------------   Income ---------------------------     12,686.98
1947 -------------   Income ---------------------------     52,130.21

The sole issue is the bases to petitioner 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