United Mail Order House v. Commissioner
United States Tax Court
Claims for excess profits tax relief under section 722 (b) (4), I. R. C. 1939, disallowed where evidence fails to show any substantial qualifying changes in the character of the business or any sound basis for a reconstruction of base period earnings.
1Opinion of the Court
United Mail Order House, Petitioner, v. Commissioner of Internal Revenue, Respondent
United Mail Order House v. Commissioner
Docket No. 36864
United States Tax Court
27 T.C. 534; 1956 U.S. Tax Ct. LEXIS 13;
December 18, 1956, Filed
Decision will be entered for the respondent.
Claims for excess profits tax relief under section 722 (b) (4), I. R. C. 1939, disallowed where evidence fails to show any substantial qualifying changes in the character of the business or any sound basis for a reconstruction of base period earnings.
Kenneth Carroad, Esq., Theodore Propp, Esq., and Henry B. Bobrow, Esq., for…
2Cases cited6 opinions
- Wisconsin Farmer Co. v. CommissionerUnited States Tax Court · 1950
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
- Granite Constr. Co. v. CommissionerUnited States Tax Court · 1952
- Toledo Stove & Range Co. v. CommissionerUnited States Tax Court · 1951
- Godfrey Food Co. v. CommissionerUnited States Tax Court · 1952
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