Keller-Dorian Corp. v. Commissioner
United States Tax Court
In years prior to 1941 and 1942 petitioner imported merchandise into the United States and paid customs duties thereon in the years of importation on the basis of values approved by the customs authorities. In 1941 and 1942 petitioner, at the direction of the customs authorities, reappraised such merchandise and paid additional duties shown by the reappraisals to be due thereon.
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In years prior to 1941 and 1942 petitioner imported merchandise into the United States and paid customs duties thereon in the years of importation on the basis of values approved by the customs authorities. In 1941 and 1942 petitioner, at the direction of the customs authorities, reappraised such merchandise and paid additional duties shown by the reappraisals to be due thereon. The amounts of the additional duties were accrued and paid by petitioner in the years 1941 and 1942 as business expenses and deducted as such in its income tax returns for those years. Respondent disallowed the…
1Opinion of the Court
Keller-Dorian Corporation v. Commissioner.
Keller-Dorian Corp. v. Commissioner
Docket No. 3769.
United States Tax Court
1945 Tax Ct. Memo LEXIS 178; 4 T.C.M. (CCH) 558; T.C.M. (RIA) 45187;
June 1, 1945
In years prior to 1941 and 1942 petitioner imported merchandise into the United States and paid customs duties thereon in the years of importation on the basis of values approved by the customs authorities. In 1941 and 1942 petitioner, at the direction of the customs authorities, reappraised such merchandise and paid additional duties shown by the reappraisals to be due thereon. The amounts of the…
2Cases cited6 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Your Health Club, Inc. v. CommissionerUnited States Tax Court · 1944
- Burton-Sutton Oil Co. v. CommissionerUnited States Tax Court · 1944
- Oregon Pulp & Paper Co. v. CommissionerUnited States Board of Tax Appeals · 1942
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