J. E. Purdy Co. v. Commissioner
United States Tax Court
Corporation engaged in portrait photography, held, exempt as a personal service corporation as denied in Sec. 725, I.R.C.Trout-Ware, Inc., 11 T.C. 505, followed.
1Opinion of the Court
J. E. Purdy Company, Inc. v. Commissioner.
J. E. Purdy Co. v. Commissioner
Docket No. 24360.
United States Tax Court
1953 Tax Ct. Memo LEXIS 187; 12 T.C.M. (CCH) 766; T.C.M. (RIA) 53235;
June 30, 1953
Corporation engaged in portrait photography, held, exempt as a personal service corporation as denied in Sec. 725, I.R.C.Trout-Ware, Inc., 11 T.C. 505, followed.
Samuel S. Dennis, 3d, Esq., and C. Keefe Hurley, Esq., for the petitioner. Melvin L. Sears, Esq., for the respondent.
HARRON
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in excess profits tax for 1943 in the…
2Cases cited5 opinions
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- Whittelsey, Inc. v. CommissionerUnited States Tax Court · 1947
- Graham Flying Service v. CommissionerUnited States Tax Court · 1947
- Trout-Ware, Inc. v. CommissionerUnited States Tax Court · 1948
- Farmers National Co. v. CommissionerUnited States Tax Court · 1949