Barry-Wehmiller Machinery Co. v. Commissioner
United States Tax Court
The petitioner filed a timely application for relief under section 722 of the Internal Revenue Code for the fiscal year ended July 31, 1943, and for refund of the overpayment of excess profits tax for that year which would result from an allowance of the constructive average base period net income claimed and from a carryover from the fiscal years 1941 and 1942 of unused excess profits credits.
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The petitioner filed a timely application for relief under section 722 of the Internal Revenue Code for the fiscal year ended July 31, 1943, and for refund of the overpayment of excess profits tax for that year which would result from an allowance of the constructive average base period net income claimed and from a carryover from the fiscal years 1941 and 1942 of unused excess profits credits. Subsequently it filed a timely claim for relief under section 722 for the fiscal year ended July 31, 1944, and for the refund of the overpayment of excess profits tax which would result from the…
1Opinion of the Court
Barry-Wehmiller Machinery Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Barry-Wehmiller Machinery Co. v. Commissioner
Docket No. 32397
United States Tax Court
20 T.C. 705; 1953 U.S. Tax Ct. LEXIS 111;
June 29, 1953, Promulgated
Decision will be entered under Rule 50.
The petitioner filed a timely application for relief under section 722 of the Internal Revenue Code for the fiscal year ended July 31, 1943, and for refund of the overpayment of excess profits tax for that year which would result from an allowance of the constructive average base period net income claimed and from…
2Cases cited12 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Blum Folding Paper Box Co. v. CommissionerUnited States Tax Court · 1945
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