Legal Opinion
Hardaway Motor Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 18, 1953No. 14390PublishedCited by 5 opinions
1Opinion of the Court
BORAH, Circuit Judge.
This appeal involves deficiencies in excess profits taxes for the calendar years 1944 and 1945 in the amounts of $15,-446.36 and $14,904.68, respectively, which the Tax Court held were rightfully owed to the Government by petitioner Hardaway Motor Company.
Petitioner, a Georgia corporation, timely filed its excess profits tax returns for the calendar years 1944 and 1945 with the Collector of Internal Revenue for the District of Georgia. However, it did not pay the entire tax liability for either of the years in question at the time of filing its returns but elected to…
2Cases cited1 opinion
- Hardaway Motor Co. v. CommissionerUnited States Tax Court · 1952
3Cited by5 opinions
- Mason v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Fifth Circuit · 1954
- American Enka Corp. v. CommissionerUnited States Tax Court · 1958
- Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- American Enka Corp. v. CommissionerUnited States Tax Court · 1958
- Hardaway Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953