Wilmington Gasoline Corp. v. Commissioner
United States Tax Court
Where original timely claim for refund claimed carryback of unused excess profits credit from fiscal 1946 to fiscal 1944 based upon invested capital credit, but amended claim was filed after the date on which limitations would have expired on an original claim, the amended claim likewise claiming carryback of unused excess profits credit from and to the fiscal years referred to above, but based upon allowance of constructive average base period net income under section 722,…
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Where original timely claim for refund claimed carryback of unused excess profits credit from fiscal 1946 to fiscal 1944 based upon invested capital credit, but amended claim was filed after the date on which limitations would have expired on an original claim, the amended claim likewise claiming carryback of unused excess profits credit from and to the fiscal years referred to above, but based upon allowance of constructive average base period net income under section 722, and where the internal revenue agent in charge and the Excess Profits Tax Council were advised as to the nature of the…
1Opinion of the Court
Wilmington Gasoline Corporation, a California Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Wilmington Gasoline Corp. v. Commissioner
Docket No. 45220
United States Tax Court
27 T.C. 500; 1956 U.S. Tax Ct. LEXIS 18;
December 12, 1956, Filed
Decision will be entered under Rule 50.
Where original timely claim for refund claimed carryback of unused excess profits credit from fiscal 1946 to fiscal 1944 based upon invested capital credit, but amended claim was filed after the date on which limitations would have expired on an original claim, the amended claim likewise claiming…
2Cases cited10 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
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