Lawrence Block Co. v. Commissioner
United States Tax Court
Petitioner filed no excess profits tax returns until March 1946, when its secretary-treasurer was informed that a return was due for 1945. Returns for 1943 and 1944 were filed in May 1946, upon legal advice after an internal revenue agent examined the books. Held, on the evidence, reasonable cause did not exist for petitioner's failure to file timely excess profits tax returns for 1943 and 1944.
1Opinion of the Court
Lawrence Block Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Lawrence Block Co. v. Commissioner
Docket No. 13228
United States Tax Court
12 T.C. 366; 1949 U.S. Tax Ct. LEXIS 252;
March 17, 1949, Promulgated
Decision will be entered for the respondent.
Petitioner filed no excess profits tax returns until March 1946, when its secretary-treasurer was informed that a return was due for 1945. Returns for 1943 and 1944 were filed in May 1946, upon legal advice after an internal revenue agent examined the books. Held, on the evidence, reasonable cause did not exist for petitioner's…
2Cases cited6 opinions
- P. Dougherty Co. v. CommissionerUnited States Tax Court · 1945
- Tarbox Corp. v. CommissionerUnited States Tax Court · 1946
- Hermax Co. v. CommissionerUnited States Tax Court · 1948
- Fairfax Mut. Wood Products Co. v. CommissionerUnited States Tax Court · 1945
- Genesee Valley Gas Co. v. CommissionerUnited States Tax Court · 1948
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