1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 255 (1961)
 

BROWN DYNALUBE COMPANY, INC. v. COMMISSIONER

Docket Nos. 78916, 83469.

20 T.C.M. 255 (1961)

T.C. Memo. 1961-46

Brown Dynalube Company, Inc. v. Commissioner.

United States Tax Court.

Filed February 23, 1961.

Attorney(s) appearing for the Case

William Thomas Minor, Jr., Esq., Johnston Bldg., Charlotte, N. C., for the petitioner. Richard C. Forman Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in the income tax of the petitioner as follows:

  Docket No.    Year    Deficiency

  78916    1954 ............    $9,976.44
  78916    1955 ............     4,603.39
  83469    1956 ............       410.08

The issues to be decided are as follows:

(1) Is the petitioner entitled to carry over net operating losses incurred in prior...

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