Globe Tool & Die Mfg. Co. v. Commissioner
United States Tax Court
Additional payments on account of Massachusetts corporation excise tax, held, on the facts, not deductible as accrued liabilities in years prior to payment or other acknowledgment of liability.
1Opinion of the Court
Globe Tool & Die Manufacturing Co., Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Globe Tool & Die Mfg. Co. v. Commissioner
Docket No. 64917
United States Tax Court
32 T.C. 1139; 1959 U.S. Tax Ct. LEXIS 99;
August 27, 1959, Filed
Decision will be entered under Rule 50.
Additional payments on account of Massachusetts corporation excise tax, held, on the facts, not deductible as accrued liabilities in years prior to payment or other acknowledgment of liability.
George S. Fuller, Esq., for the petitioner.
Frank V. Moran, Jr., Esq., for the respondent.
Opper, Judge.
OPPER
OPINION.
The…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
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