Grand Rapids Show Case Co. v. Commissioner
United States Board of Tax Appeals
1. March 1, 1913, value of patents determined. 2. Certain development costs and capital expenditures restored to surplus and included in computation of invested capital. 3. Excessive depreciation charged off in prior years restored to surplus and included in computation of invested capital. 4. Value of certain assets acquired in 1910 for stock determined for purposes of invested capital and depreciation. 5. Income computed upon installment sales basis for certain years. 6.…
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1. March 1, 1913, value of patents determined. 2. Certain development costs and capital expenditures restored to surplus and included in computation of invested capital. 3. Excessive depreciation charged off in prior years restored to surplus and included in computation of invested capital. 4. Value of certain assets acquired in 1910 for stock determined for purposes of invested capital and depreciation. 5. Income computed upon installment sales basis for certain years. 6. Special assessment allowed. 7. Deficiencies held not barred by statutes of limitation.
1Opinion of the Court
GRAND RAPIDS SHOW CASE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Grand Rapids Show Case Co. v. Commissioner
Docket Nos. 9714, 12770.
United States Board of Tax Appeals
12 B.T.A. 1024; 1928 BTA LEXIS 3407;
June 30, 1928, Promulgated
1. March 1, 1913, value of patents determined.
2. Certain development costs and capital expenditures restored to surplus and included in computation of invested capital.
3. Excessive depreciation charged off in prior years restored to surplus and included in computation of invested capital.
4. Value of certain assets acquired in 1910 for stock…
2Cases cited8 opinions
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Blum's, Inc. v. CommissionerUnited States Board of Tax Appeals · 1927
- Goodell-Pratt Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Grand Rapids Show Case Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Deltox Grass Rug Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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