Claremont Waste Mfg. Co. v. Commissioner
United States Tax Court
Respondent issued a notice of deficiency with respect to income and excess profits taxes for 1941 after petitioner filed its 1942 return disclosing an unused excess profits tax credit. Thereafter, petitioner filed an application with respondent for relief under section 722, I. R. C. 1939, and a petition with the Tax Court based on the 1941 deficiency notice.
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Respondent issued a notice of deficiency with respect to income and excess profits taxes for 1941 after petitioner filed its 1942 return disclosing an unused excess profits tax credit. Thereafter, petitioner filed an application with respondent for relief under section 722, I. R. C. 1939, and a petition with the Tax Court based on the 1941 deficiency notice. A Memorandum Opinion relating to 1941 taxes was subsequently filed by the Tax Court and a final decision was entered therein. No adjustment was made or requested with respect to the carry-back. Thereafter, petitioner filed a claim for…
1Opinion of the Court
Claremont Waste Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Claremont Waste Mfg. Co. v. Commissioner
Docket No. 22747
United States Tax Court
24 T.C. 1087; 1955 U.S. Tax Ct. LEXIS 93;
September 27, 1955, Filed
Decision will be entered under Rule 50.
Respondent issued a notice of deficiency with respect to income and excess profits taxes for 1941 after petitioner filed its 1942 return disclosing an unused excess profits tax credit. Thereafter, petitioner filed an application with respondent for relief under section 722, I. R. C. 1939, and a petition with the Tax…
2Cases cited6 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Bear Mill Mfg. Co. v. United StatesDistrict Court, S.D. New York · 1950
- Byron Weston Co. v. United StatesUnited States Court of Claims · 1950
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