Legal Opinion
Trenton Cotton Oil Co. v. Commissioner
United States Tax Court
Decided December 28, 1943No. Docket No. 110950UnpublishedCited by 2 opinions
1Opinion of the Court
Trenton Cotton Oil Company v. Commissioner.
Trenton Cotton Oil Co. v. Commissioner
Docket No. 110950.
United States Tax Court
1943 Tax Ct. Memo LEXIS 13; 2 T.C.M. (CCH) 1172; T.C.M. (RIA) 43532;
December 28, 1943
Robert P. Adams, Esq., and Taylor E. Cress, C.P.A., for the petitioner. Charles P. Bagley, Esq., for the respondent.
MELLOTT
Memorandum Findings of Fact and Opinion
MELLOTT, Judge: The Commissioner determined the following deficiencies in tax:
Fiscal Year
Excess
Ending
Income Tax
Profits Tax
August 31, 1939
$1,773.07
August 31, 1940
9,780.50
$5,163.92
Some of the adjustments are not contested. One issue…
2Cases cited5 opinions
- Board of Trade of Chicago v. Christie Grain & Stock Co.Supreme Court of the United States · 1905
- Covington v. CommissionerUnited States Board of Tax Appeals · 1940
- Farmers & Ginners Cotton Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Harriss v. CommissionerUnited States Board of Tax Appeals · 1941
- Farmers & Ginners Cotton Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1940
3Cited by2 opinions
- Hoover Co. v. CommissionerUnited States Tax Court · 1979
- Hoover Co. v. CommissionerUnited States Tax Court · 1979