Cushman Chuck Co. v. Commissioner
United States Board of Tax Appeals
1. Redetermination of profits taxes under section 328, Revenue Act of 1918 denied. 2. Redetermination under section 328, Revenue Act of 1918, of profits taxes determined under section 326 of said Act granted for the years 1919 and 1920.
1Opinion of the Court
*151OPINION.
LaNSdoN :
With the exception of “ Eatio of Tax to net income,” “ Comparative percentage ” and “ Cushman Company’s excess,” the tabulated statements in the findings of fact are all taken from exhibits submitted at the hearing and are the respondent’s findings. Those relating to net income are not disputed and the petitioner uses them for illustrative purposes in its brief. They indicate very *152clearly that the Cushman Company had an immense advantage over its three competitors named either in the production or the sale of its products, and probably in both. No suggestion has been made of…
2Cited by2 opinions
- Cushman Chuck Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- International Tag Co. v. CommissionerUnited States Board of Tax Appeals · 1929