Cohen v. Secretary of War
United States Tax Court
Petitioner's excessive profits for 1942 held, on record, to be the amount originally determined by respondent, petitioner not having sustained its burden of proving that respondent erred in his original determination, and respondent not having sustained his burden of proving, as alleged in his answer, that petitioner had additional excessive profits for the year in question.
1Opinion of the Court
Nathan Cohen, Petitioner, v. Secretary of War, Respondent
Cohen v. Secretary of War
Docket No. 27-R.
United States Tax Court
7 T.C. 1002; 1946 U.S. Tax Ct. LEXIS 51;
October 22, 1946, Promulgated
Petitioner's excessive profits for 1942 held, on record, to be the amount originally determined by respondent, petitioner not having sustained its burden of proving that respondent erred in his original determination, and respondent not having sustained his burden of proving, as alleged in his answer, that petitioner had additional excessive profits for the year in question.
John V. Espenshade, Esq., for…
2Cases cited6 opinions
- Pennsylvania Railroad v. ChamberlainSupreme Court of the United States · 1933
- L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
- Cohen v. Secretary of WarUnited States Tax Court · 1946
- Molnar v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
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