Friedlander Corp. v. Commissioner
United States Tax Court
1. Held, that from July 1, 1943, to March 31, 1946, the petitioner and Louis Friedlander & Sons, a partnership, were owned or controlled directly or indirectly by the same interests. 2. Amounts of petitioner's general and administrative expenses incurred in 1943, 1944, and 1945 allocable to the partnership determined.
1Opinion of the Court
The Friedlander Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Friedlander Corp. v. Commissioner
Docket No. 23046
United States Tax Court
25 T.C. 70; 1955 U.S. Tax Ct. LEXIS 73;
October 21, 1955, Filed
Decision will be entered under Rule 50.
1. Held, that from July 1, 1943, to March 31, 1946, the petitioner and Louis Friedlander & Sons, a partnership, were owned or controlled directly or indirectly by the same interests.
2. Amounts of petitioner's general and administrative expenses incurred in 1943, 1944, and 1945 allocable to the partnership determined.
Waldo DeLoache,…
Also in this document: Concurrence.
2Cases cited4 opinions
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- The Friedlander Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Friedlander Corp. v. CommissionerUnited States Tax Court · 1955
- John L. Denning & Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950