Legal Opinion
Chemetron Corporation, a Delaware Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided January 22, 1962No. 13454_1PublishedCited by 1 opinion
1Opinion of the Court
MAJOR, Circuit Judge.
The Tax Court of the United States, on December 14, 1960, sustained a determination by the Commissioner of Internal Revenue of deficiencies in petitioner’s income tax for the years 1953 and 1954. The matter is here on petition for review of that decision. The deficiency asserted for the year 1953 has been disposed of by agreement, leaving for consideration that for the year 1954. Petitioner’s name at the time its petition was filed with the Tax Court was National Cylinder Gas Company (referred to as N.C.G. or the taxpayer), which was subsequently changed to that shown in…
2Cases cited6 opinions
- Herman J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
- Blick v. CommissionerUnited States Tax Court · 1958
- Louis D. Blick and Anne Blick v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Butler v. CommissionerUnited States Board of Tax Appeals · 1941
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3Cited by1 opinion
- Wilson v. CommissionerUnited States Tax Court · 1977