Legal Opinion
Hillside Dairy Co. v. Commissioner
United States Tax Court
Decided February 26, 1944No. Docket No. 2395UnpublishedCited by 1 opinion
1Opinion of the Court
The Hillside Dairy Company v. Commissioner.
Hillside Dairy Co. v. Commissioner
Docket No. 2395.
United States Tax Court
1944 Tax Ct. Memo LEXIS 354; 3 T.C.M. (CCH) 174; T.C.M. (RIA) 44055;
February 26, 1944
John B. Oviatt, Esq., 602 Engineers Bldg., Cleveland 14, O., for the petitioner. T. F. Callahan, Esq., for the respondent.
LEECH
Memorandum Findings of Fact and Opinion
LEECH, Judge: This proceeding involves tax deficiencies for the taxable years ended June 30, 1941 and 1942, as follows:
Declared
Excess-
Income
Value Excess-
Profits
Year
Tax
Profits Tax
Tax
1941
$ 787.48
1942
3,404.20
$997.75
$1,994.60
The…
2Cases cited11 opinions
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
- Washburn v. National Wall-Paper Co.Court of Appeals for the Second Circuit · 1897
- Wood v. . Whitehead Brothers Co.New York Court of Appeals · 1901
- Manhattan Brewing Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Herald-Despatch Co. v. CommissionerUnited States Board of Tax Appeals · 1926
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Golden State Towel and Linen Service, Ltd. (1) and Oakland California Towel Company (2) v. The United StatesUnited States Court of Claims · 1967