Huttig Sash & Door Co. v. Commissioner
United States Tax Court
Petitioner, organized in 1913, is engaged in a general millwork business. It also sells various other building materials for use in the construction and repair of buildings. Its original plant and main office are located in St. Louis, Missouri, and it has branches in Jacksonville, Florida, Roanoke, Virginia, Charlotte, North Carolina, Columbus, Ohio, Louisville, Kentucky, and Knoxville, Tennessee.
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Petitioner, organized in 1913, is engaged in a general millwork business. It also sells various other building materials for use in the construction and repair of buildings. Its original plant and main office are located in St. Louis, Missouri, and it has branches in Jacksonville, Florida, Roanoke, Virginia, Charlotte, North Carolina, Columbus, Ohio, Louisville, Kentucky, and Knoxville, Tennessee. In 1933, and under a preliminary contract looking to a formal contract with the Insulite Company, petitioner began selling, through all of its branches, a variety of insulation board and hardboard…
1Opinion of the Court
OPINION.
Turner, Judge:
It is the claim of the petitioner that its excess profits tax for the years 1940, 1941, and 1942 computed without the benefit of section 722 of the Internal Revenue Code of 19393 results in an excessive and discriminatory tax, and that it qualifies for section 722 relief because of five changes in the character of its business within the meaning of section 722 (b) (4) and because its business was depressed in the base period within the meaning of section 722 (b) (3) (A).
To qualify under section 722 (b) (4) for the relief provided by section 722 (a), a taxpayer’s average…
2Cases cited13 opinions
- Lamar Creamery Co. v. CommissionerUnited States Tax Court · 1947
- Monarch Cap Screw & Mfg. Co. v. CommissionerUnited States Tax Court · 1945
- Wisconsin Farmer Co. v. CommissionerUnited States Tax Court · 1950
- 7-Up Ft. Worth Co. v. CommissionerUnited States Tax Court · 1947
- Trunz, Inc. v. CommissionerUnited States Tax Court · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Roussel v. CommissionerUnited States Tax Court · 1961
- Northwest Casualty Co. v. CommissionerUnited States Tax Court · 1957
- Huttig Sash & Door Co. v. CommissionerUnited States Tax Court · 1955
- Northwest Casualty Co. v. CommissionerUnited States Tax Court · 1957
- Roussel v. CommissionerUnited States Tax Court · 1961