Rockford Screw Products Co. v. Commissioner
United States Tax Court
1. Petition for review of disallowance of claim for refund amplifying claim for accelerated depreciation of emergency facilities under section 124, Internal Revenue Code, and relating to disallowance of adjustments provided for in section 711 (b) (1) (J), held within the jurisdiction of the Tax Court under section 732, Internal Revenue Code. 2. A claim filed, after the statutory period, to amplify an earlier timely claim which had not yet been properly disallowed held, on…
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1. Petition for review of disallowance of claim for refund amplifying claim for accelerated depreciation of emergency facilities under section 124, Internal Revenue Code, and relating to disallowance of adjustments provided for in section 711 (b) (1) (J), held within the jurisdiction of the Tax Court under section 732, Internal Revenue Code. 2. A claim filed, after the statutory period, to amplify an earlier timely claim which had not yet been properly disallowed held, on facts, not untimely. 3. Petitioner's abnormal base period expenses for interest on notes issued as dividends held, on…
1Opinion of the Court
Rockford Screw Products Co., Petitioner, v. Commissioner of Internal Revenue, Respondent
Rockford Screw Products Co. v. Commissioner
Docket Nos. 30712, 37269
United States Tax Court
21 T.C. 834; 1954 U.S. Tax Ct. LEXIS 288;
February 26, 1954, Promulgated
Decisions will be entered under Rule 50.
1. Petition for review of disallowance of claim for refund amplifying claim for accelerated depreciation of emergency facilities under section 124, Internal Revenue Code, and relating to disallowance of adjustments provided for in section 711 (b) (1) (J), held within the jurisdiction of the Tax Court under…
2Cases cited18 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
- William Leveen Corp. v. CommissionerUnited States Tax Court · 1944
- Green Bay Lumber Co. v. CommissionerUnited States Tax Court · 1944
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