A. & A. Tool & Supply Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
1Opinion of the Court
PICKETT, Circuit Judge.
' This petition asks for a review of a decision of the Tax Court of the United States. It involves a deficiency in the corporate income and declared value excess profits tax of the A. & A. Tool & Supply Company, a dissolved corporation, hereinafter referred to as the taxpayer, for the fiscal year ending June 30, 1942. In his determination, the Commissioner of Internal Revenue found the deficiencies to be: income tax $1,743.14, declared value excess profits tax $1,322.13, excess profits tax $2,176.98. The taxpayer petitioned the Tax Court for a redetermination of the…
Also in this document: Concurrence.
2Cases cited30 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Mayson Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- New York Life Insurance v. GamerSupreme Court of the United States · 1938
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
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3Cited by52 opinions
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- United States v. SowardsCourt of Appeals for the Tenth Circuit · 1966
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- O'MEARA v. Commercial Insurance CompanyNew Mexico Supreme Court · 1962
47 more not listed; retrieve them via the Exa API.