Robertson Factories, Inc. v. Commissioner
United States Tax Court
Petitioner claimed relief under section 722 (b)(1), (2), (3), (4), and (5), I.R.C. 1939 but has failed completely in its proof.
1Opinion of the Court
FoRREstek, Judge:
Respondent has determined that petitioner is entitled to no relief under section 722 of the Internal Revenue Code of 1939 in respect of its excess profits taxes for the taxable years 1941, 1942, and 1943, and has further determined a deficiency in the amount of $7,587.14 in petitioner’s excess profits taxes for the taxable year 1943. The foregoing deficiency arises out of the denial of relief for 1943 and is not independently in issue.
FINDINGS OF FACT.
Petitioner is a Connecticut corporation organized in 1927 and having its “Home Office” in New York City. At all times material…
2Cases cited9 opinions
- Lamar Creamery Co. v. CommissionerUnited States Tax Court · 1947
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
- East Texas Motor Freight Lines v. CommissionerUnited States Tax Court · 1946
- Granite Constr. Co. v. CommissionerUnited States Tax Court · 1952
- Stonhard Co. v. CommissionerUnited States Tax Court · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Air Preheater Corp. v. CommissionerUnited States Tax Court · 1961
- Orangeburg Mfg. Co. v. CommissionerUnited States Tax Court · 1961
- Natatorium Laundry Co. v. CommissionerUnited States Tax Court · 1959
- A. Finkl & Sons Co. v. CommissionerUnited States Tax Court · 1962
- Air Preheater Corp. v. CommissionerUnited States Tax Court · 1961
4 more not listed; retrieve them via the Exa API.