Aycock v. Commissioner
United States Tax Court
Corporation organized April 1942 and dissolved 4 months later, having no actual business history for any 12-month period, held not entitled to use actual experience method prescribed in Internal Revenue Code, section 711 (a) (3) (B), for computing its excess profits tax.
1Opinion of the Court
R. V. Aycock, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. George M. McGrew, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent
Aycock v. Commissioner
Docket Nos. 16172, 16173
United States Tax Court
11 T.C. 721; 1948 U.S. Tax Ct. LEXIS 44;
October 29, 1948, Promulgated
Decision will be entered for the respondent.
Corporation organized April 1942 and dissolved 4 months later, having no actual business history for any 12-month period, held not entitled to use actual experience method prescribed in Internal Revenue Code, section 711 (a) (3) (B), for…
Also in this document: Dissent.
2Cases cited6 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Kamin Chevrolet Co. v. CommissionerUnited States Tax Court · 1944
- General Aniline & Film Corp. v. CommissionerUnited States Tax Court · 1944
- Pepsi Cola Co. v. CommissionerUnited States Tax Court · 1945
- Crossett Western Co. v. CommissionerUnited States Tax Court · 1945
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