Brown Paper Mill Co. v. Commissioner
United States Tax Court
1. Petitioner's claim for relief under section 722 (b) (2)held properly disallowed for failure to establish that any decline in its earnings or those of any industry of which it was a part during the base period was due to any temporary or unusual economic events or circumstances. 2. Petitioner's claim for relief under section 722 (b) (4) on the ground that installation of refining machinery increased its capacity to produce during the base period held not established by the…
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1. Petitioner's claim for relief under section 722 (b) (2)held properly disallowed for failure to establish that any decline in its earnings or those of any industry of which it was a part during the base period was due to any temporary or unusual economic events or circumstances. 2. Petitioner's claim for relief under section 722 (b) (4) on the ground that installation of refining machinery increased its capacity to produce during the base period held not established by the evidence. 3. Petitioner's claim for relief under section 722 (b) (4) on the ground that installation of dehydrating…
1Opinion of the Court
The Brown Paper Mill Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Brown Paper Mill Co. v. Commissioner
Docket Nos. 4882, 8200, 14590, 18774, 22948, 31167
United States Tax Court
23 T.C. 47; 1954 U.S. Tax Ct. LEXIS 71;
October 15, 1954, Filed
Decisions will be entered under Rule 50.
1. Petitioner's claim for relief under section 722 (b) (2)held properly disallowed for failure to establish that any decline in its earnings or those of any industry of which it was a part during the base period was due to any temporary or unusual economic events or circumstances.
2.…
2Cases cited31 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
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