Orangeburg Mfg. Co. v. Commissioner
United States Tax Court
Petitioner, a manufacturer of products made of a cellulose fibre and bituminous pitch material, claims relief from excess profits tax on multiple bases with respect to the several segments of its business under sections 722(b)(2), (b)(3)(A), (b)(3)(B), (b)(4), and (b)(5), 1939 Code.
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Petitioner, a manufacturer of products made of a cellulose fibre and bituminous pitch material, claims relief from excess profits tax on multiple bases with respect to the several segments of its business under sections 722(b)(2), (b)(3)(A), (b)(3)(B), (b)(4), and (b)(5), 1939 Code. It manufactures underground conduit used by members of the electric light and power industry; underfloor electric duct systems used by electric contractors in the construction of commercial, industrial, and public buildings; sewer pipe and perforated drainpipe. 1. Held, petitioner has not shown that its electric…
1Opinion of the Court
HakROn, Judge:
The Commissioner denied applications for relief under section 722, 1939 Code, pertaining to the years 1940, 1941, and 1942, and claims for refund of all of the excess profits taxes finally determined by the respondent to be due.
BINDINGS OK PACT.
The parties entered into a stipulation of various facts and incorporated in the stipulation several j oint exhibits. The stipulated facts are hereby adopted as part of our findings and are incorporated herein by reference together with the joint exhibits.
The petitioner filed its returns for the taxable years involved with the collector of…
2Cases cited23 opinions
- Electric Bond & Share Co. v. Securities & Exchange Comm'nSupreme Court of the United States · 1938
- Lamar Creamery Co. v. CommissionerUnited States Tax Court · 1947
- Monarch Cap Screw & Mfg. Co. v. CommissionerUnited States Tax Court · 1945
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
- Harlan Bourbon & Wine Co. v. CommissionerUnited States Tax Court · 1950
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- A. Finkl & Sons Co. v. CommissionerUnited States Tax Court · 1962
- Dow Jones & Co. v. CommissionerUnited States Tax Court · 1963
- A. Finkl & Sons Co. v. CommissionerUnited States Tax Court · 1962
- Dow Jones & Co. v. CommissionerUnited States Tax Court · 1963
- Dow Jones & Co. v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.