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
Orangeburg Manufacturing Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Orangeburg Mfg. Co. v. Commissioner
Docket No. 39249
United States Tax Court
37 T.C. 251; 1961 U.S. Tax Ct. LEXIS 32;
November 21, 1961, Filed
Decision will be entered for the respondent.
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…
2Cases cited24 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
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