Interstate Milling Co. v. Commissioner
United States Tax Court
Claims for excess profits tax relief under section 722(b)(2) of the Internal Revenue Code of 1939 denied upon failure of proof that the business of the petitioner was depressed in the base period because of temporary economic circumstances unusual in the case of the petitioner.
1Opinion of the Court
Interstate Milling Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Interstate Milling Co. v. Commissioner
Docket No. 27955
United States Tax Court
32 T.C. 1038; 1959 U.S. Tax Ct. LEXIS 106;
August 13, 1959, Filed
Decision will be entered for the respondent.
Claims for excess profits tax relief under section 722(b)(2) of the Internal Revenue Code of 1939 denied upon failure of proof that the business of the petitioner was depressed in the base period because of temporary economic circumstances unusual in the case of the petitioner.
Fleming Bomar, Esq., and Joseph E. McAndrews,…
2Cases cited10 opinions
- Lamar Creamery Co. v. CommissionerUnited States Tax Court · 1947
- East Texas Motor Freight Lines v. CommissionerUnited States Tax Court · 1946
- Harlan Bourbon & Wine Co. v. CommissionerUnited States Tax Court · 1950
- Ainsworth Mfg. Corp. v. CommissionerUnited States Tax Court · 1954
- Brown Paper Mill Co. v. CommissionerUnited States Tax Court · 1954
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