Legal Opinion

Cylindrical Co. v. Commissioner

United States Tax Court

Decided February 25, 1944No. Docket Nos. 111882, 1949Unpublished

1Opinion of the Court

The Cylindrical Company, Limited v. Commissioner.

Cylindrical Co. v. Commissioner

Docket Nos. 111882, 1949.

United States Tax Court

1944 Tax Ct. Memo LEXIS 360; 3 T.C.M. (CCH) 170; T.C.M. (RIA) 44056;

February 25, 1944

John P. Ohl, Esq., for the petitioner. Thomas R. Charshee, Esq., and Bernard J. Long, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This is a consolidated proceeding involving the redetermination of deficiencies in personal holding company surtaxes of $1,531.89, $4,378.35 and $5,615.02 for the years 1938, 1939 and 1940, respectively. The…

2Cases cited4 opinions

  1. R. H. Bouligny, Inc. v. CommissionerUnited States Board of Tax Appeals · 1941
  2. Valley Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1941
  3. Pacific Grape Products Co. v. CommissionerUnited States Board of Tax Appeals · 1940
  4. Atlantic Land Co. v. CommissionerUnited States Board of Tax Appeals · 1940

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