Godfrey v. Commissioner
United States Tax Court
A partnership on an accrual basis held not entitled to deduct the portion of an excise tax that was not assessed in the tax year, for which the partnership denied liability, and which by reason of subsequent settlement was never paid.
1Opinion of the Court
Frederick Godfrey v. Commissioner. Ellen Godfrey v. Commissioner.
Godfrey v. Commissioner
Docket Nos. 112212, 112213.
United States Tax Court
1943 Tax Ct. Memo LEXIS 110; 2 T.C.M. (CCH) 792; T.C.M. (RIA) 43424;
September 20, 1943
A partnership on an accrual basis held not entitled to deduct the portion of an excise tax that was not assessed in the tax year, for which the partnership denied liability, and which by reason of subsequent settlement was never paid.
Lawrence R. Ormiston, Esq., for the petitioners. Henry J. Merry, Esq., for the respondent.
ARUNDELL
Memorandum Opinion
ARUNDELL, Judge: These…
2Cases cited4 opinions
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- Leach v. CommissionerUnited States Board of Tax Appeals · 1929
- Bergan v. CommissionerUnited States Board of Tax Appeals · 1934
- Eckert Packing Co. v. CommissionerUnited States Board of Tax Appeals · 1940