Standard Tube Co. v. Commissioner
United States Tax Court
Held, petitioner has failed to justify a constructive average base period net income under section 722 (b) (4), I. R. C. 1939, in excess of that allowed it by respondent.
1Opinion of the Court
The Standard Tube Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Standard Tube Co. v. Commissioner
Docket No. 33386
United States Tax Court
26 T.C. 915; 1956 U.S. Tax Ct. LEXIS 110;
August 13, 1956, Filed
Decision will be entered under Rule 50.
Held, petitioner has failed to justify a constructive average base period net income under section 722 (b) (4), I. R. C. 1939, in excess of that allowed it by respondent.
Meredith M. Daubin, Esq., for the petitioner.
David Kittner, Esq., for the respondent.
Bruce, Judge.
BRUCE
The Commissioner of Internal Revenue allowed petitioner a…
2Cases cited2 opinions
- Nivison-Weiskopf Co. v. CommissionerUnited States Tax Court · 1952
- Standard Tube Co. v. CommissionerUnited States Tax Court · 1956