Hall Lithographing Co. v. Commissioner
United States Tax Court
Petitioner seeks relief under section 722 (a) and (b) (4), Internal Revenue Code of 1939, upon the ground that it changed the character of its business during the base period years because of (1) a change in management, and (2) the acquisition of the business of a competitor. Held, petitioner has failed to establish its right to relief under such section.
1Opinion of the Court
The Hall Lithographing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hall Lithographing Co. v. Commissioner
Docket No. 32372
United States Tax Court
26 T.C. 1141; 1956 U.S. Tax Ct. LEXIS 83;
September 21, 1956, Filed
Decision will be entered for the respondent.
Petitioner seeks relief under section 722 (a) and (b) (4), Internal Revenue Code of 1939, upon the ground that it changed the character of its business during the base period years because of (1) a change in management, and (2) the acquisition of the business of a competitor. Held, petitioner has failed to establish its…
2Cases cited9 opinions
- Granite Constr. Co. v. CommissionerUnited States Tax Court · 1952
- Irwin B. Schwabe Co. v. CommissionerUnited States Tax Court · 1949
- Trunz, Inc. v. CommissionerUnited States Tax Court · 1950
- Toledo Stove & Range Co. v. CommissionerUnited States Tax Court · 1951
- General Metalware Co. v. CommissionerUnited States Tax Court · 1951
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