Legal Opinion

A. Finkl & Sons Co. v. Commissioner

United States Tax Court

Decided September 19, 1962No. Docket No. 44728Published

Petitioner's claim for relief under section 722, I.R.C. 1939, denied.

1Opinion of the Court

A. Finkl & Sons Company, Petitioner, v. Commissioner of Internal Revenue, Respondent

A. Finkl & Sons Co. v. Commissioner

Docket No. 44728

United States Tax Court

38 T.C. 886; 1962 U.S. Tax Ct. LEXIS 74;

September 19, 1962, Filed

Decision will be entered for the respondent.

Petitioner's claim for relief under section 722, I.R.C. 1939, denied.

Carl J. Batter, Esq., for the petitioner.

John W. Holt, Esq., for the respondent.

Forrester, Judge.

FORRESTER

Respondent has denied petitioner's application for relief under section 7221 for the year 1944 in the amount of $ 844,206.73. The issues presented for our…

2Cases cited33 opinions

  1. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  2. Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
  3. Monarch Cap Screw & Mfg. Co. v. CommissionerUnited States Tax Court · 1945
  4. Wisconsin Farmer Co. v. CommissionerUnited States Tax Court · 1950
  5. Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951

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