Eugene H. Timanus, Receiver for Spencer Corp. v. Commissioner

Eugene H. Timanus, Receiver for Spencer Corporation v. Commissioner.

Eugene H. Timanus, Receiver for Spencer Corp. v. Commissioner

Docket No. 440 P.T.

United States Tax Court

1945 Tax Ct. Memo LEXIS 32; 4 T.C.M. (CCH) 1074; T.C.M. (RIA) 45362;

November 28, 1945

Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioner. Irene F. Scott, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding is brought to review the disallowance by the Commissioner on June 30, 1942, of a claim for refund of processing taxes, penalties and interest in the…