Hugo Brand Tannery, Inc. v. Commissioner
United States Tax Court
Petitioner having commenced business during the last base period year held entitled under section 722 (b) (4) to use a constructive average base period net income determined from the evidence.
1Opinion of the Court
Hugo Brand Tannery, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Hugo Brand Tannery, Inc. v. Commissioner
Docket No. 27351
United States Tax Court
20 T.C. 990; 1953 U.S. Tax Ct. LEXIS 67;
September 16, 1953, Promulgated
Decision will be entered under Rule 50.
Petitioner having commenced business during the last base period year held entitled under section 722 (b) (4) to use a constructive average base period net income determined from the evidence.
O. L. Tucker, Esq., and Barry S. Cohen, Esq., for the petitioner.
John A. Clark, Esq., for the respondent.
Opper, Judge.
OPPER
In…
2Cases cited3 opinions
- National Grinding Wheel Co. v. CommissionerUnited States Tax Court · 1947
- Block One Thirty-Nine, Inc. v. CommissionerUnited States Tax Court · 1952
- Hugo Brand Tannery, Inc. v. CommissionerUnited States Tax Court · 1953