Crane Co. of Minnesota v. Commissioner
United States Tax Court
Petitioner is engaged in the sale at wholesale of a wide variety of plumbing and heating supplies and equipment in a sales area comprising 4 States and parts of 3 other States. It claims relief from excess profits tax under the provisions of subsections (b) (2), (b) (3) (A), (b) (3) (B), and (b) (5) of section 722 of the 1939 Code. Held, petitioner has failed to establish the qualifying factors requisite to relief under any of the above subsections of section 722 (b).
1Opinion of the Court
Crane Company of Minnesota, Petitioner, v. Commissioner of Internal Revenue, Respondent
Crane Co. of Minnesota v. Commissioner
Docket No. 26262
United States Tax Court
25 T.C. 727; 1956 U.S. Tax Ct. LEXIS 297;
January 17, 1956, Filed
Decision will be entered for the respondent.
Petitioner is engaged in the sale at wholesale of a wide variety of plumbing and heating supplies and equipment in a sales area comprising 4 States and parts of 3 other States. It claims relief from excess profits tax under the provisions of subsections (b) (2), (b) (3) (A), (b) (3) (B), and (b) (5) of section 722 of the 1939…
2Cases cited13 opinions
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
- Granite Constr. Co. v. CommissionerUnited States Tax Court · 1952
- Harlan Bourbon & Wine Co. v. CommissionerUnited States Tax Court · 1950
- Foskett & Bishop Co. v. CommissionerUnited States Tax Court · 1951
- Toledo Stove & Range Co. v. CommissionerUnited States Tax Court · 1951
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