Legal Opinion

Huttig Sash & Door Co. v. Commissioner

United States Tax Court

Decided December 19, 1955No. Docket No. 11795Published

Petitioner, organized in 1913, is engaged in a general millwork business. It also sells various other building materials for use in the construction and repair of buildings. Its original plant and main office are located in St. Louis, Missouri, and it has branches in Jacksonville, Florida, Roanoke, Virginia, Charlotte, North Carolina, Columbus, Ohio, Louisville, Kentucky, and Knoxville, Tennessee.

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Petitioner, organized in 1913, is engaged in a general millwork business. It also sells various other building materials for use in the construction and repair of buildings. Its original plant and main office are located in St. Louis, Missouri, and it has branches in Jacksonville, Florida, Roanoke, Virginia, Charlotte, North Carolina, Columbus, Ohio, Louisville, Kentucky, and Knoxville, Tennessee. In 1933, and under a preliminary contract looking to a formal contract with the Insulite Company, petitioner began selling, through all of its branches, a variety of insulation board and hardboard…

1Opinion of the Court

Huttig Sash & Door Company, Petitioner, v. Commissioner of Internal Revenue, Respondent

Huttig Sash & Door Co. v. Commissioner

Docket No. 11795

United States Tax Court

25 T.C. 550; 1955 U.S. Tax Ct. LEXIS 15;

December 19, 1955, Filed

Decision will be entered under Rule 50.

Petitioner, organized in 1913, is engaged in a general millwork business. It also sells various other building materials for use in the construction and repair of buildings. Its original plant and main office are located in St. Louis, Missouri, and it has branches in Jacksonville, Florida, Roanoke, Virginia, Charlotte, North…

2Cases cited15 opinions

  1. Lamar Creamery Co. v. CommissionerUnited States Tax Court · 1947
  2. Monarch Cap Screw & Mfg. Co. v. CommissionerUnited States Tax Court · 1945
  3. Wisconsin Farmer Co. v. CommissionerUnited States Tax Court · 1950
  4. 7-Up Ft. Worth Co. v. CommissionerUnited States Tax Court · 1947
  5. Trunz, Inc. v. CommissionerUnited States Tax Court · 1950

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