Legal Opinion
A. B. Carter, Inc. v. Commissioner
United States Tax Court
Decided August 14, 1950No. Docket No. 23727Unpublished
1Opinion of the Court
A. B. Carter, Incorporated v. Commissioner.
A. B. Carter, Inc. v. Commissioner
Docket No. 23727.
United States Tax Court
1950 Tax Ct. Memo LEXIS 126; 9 T.C.M. (CCH) 682; T.C.M. (RIA) 50195;
August 14, 1950
John C. Reid, Esq., 306 Southern Bldg., Washington 5, D.C., for the petitioner. George J. LeBlanc, Esq., for the respondent.
LEMIRE
Memorandum Findings of Fact and Opinion
This proceeding is based on respondent's rejection of claims for refund of excess profits taxes for the years 1941 to 1945, inclusive, in the respective amounts of:
Year
Amount
1941
$4,758.52
1942
5,916.89
1943
6,407.73
1944
5,579.71
1945
5,63…
2Cases cited5 opinions
- William Leveen Corp. v. CommissionerUnited States Tax Court · 1944
- Harris Hardwood Co. v. CommissionerUnited States Tax Court · 1947
- R. C. Harvey Co. v. CommissionerUnited States Tax Court · 1945
- Laredo Bridge Co. v. CommissionerUnited States Tax Court · 1946
- Carborundum Co. v. CommissionerUnited States Tax Court · 1949