Legal Opinion
Holdcroft Transp. Co. v. Commissioner
United States Tax Court
Decided May 10, 1945No. Docket No. 2180UnpublishedCited by 1 opinion
1Opinion of the Court
Holdcroft Transportation Company, a corporation, v. Commissioner.
Holdcroft Transp. Co. v. Commissioner
Docket No. 2180.
United States Tax Court
1945 Tax Ct. Memo LEXIS 200; 4 T.C.M. (CCH) 508; T.C.M. (RIA) 45167;
May 10, 1945
Louis S. Goldberg, Esq., 305 Commerce Bldg., Sioux City, Ia., for the petitioner. Roy C. Hormberg, Esq., for the respondent.
TURNER
Memorandum Opinion
TURNER, Judge: The respondent determined deficiencies in income and declared value excess profits taxes against the petitioner for the fiscal year ended October 31, 1940, in the respective amounts of $1,438.37 and $334.86. Minor…
2Cases cited4 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Athol Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1931
- Automatic Sprinkler Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- F. Tinker & Sons Co. v. CommissionerUnited States Board of Tax Appeals · 1925
3Cited by1 opinion
- Pacific Transport Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1973