Green Spring Dairy, Inc. v. Commissioner
United States Tax Court
Held, pursuant to the pleadings and respondent's 90-day letters, the Court has jurisdiction of deficiencies determined by respondent as well as relief sought by petitioner under section 722, and orders will be entered finding deficiencies thus determined where they were not otherwise contested.
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Held, pursuant to the pleadings and respondent's 90-day letters, the Court has jurisdiction of deficiencies determined by respondent as well as relief sought by petitioner under section 722, and orders will be entered finding deficiencies thus determined where they were not otherwise contested. Held, further, such orders may include a finding of deficiency attributable to excess profits taxes deferred under section 710 (a) (5), in view of the fact that the section 722 issue has already been adjudicated.
1Opinion of the Court
Green Spring Dairy, Incorporated, Petitioner, v. Commissioner of Internal Revenue, Respondent
Green Spring Dairy, Inc. v. Commissioner
Docket Nos. 7871, 22807
United States Tax Court
18 T.C. 929; 1952 U.S. Tax Ct. LEXIS 113;
August 28, 1952, Promulgated
Held, pursuant to the pleadings and respondent's 90-day letters, the Court has jurisdiction of deficiencies determined by respondent as well as relief sought by petitioner under section 722, and orders will be entered finding deficiencies thus determined where they were not otherwise contested. Held, further, such orders may include a finding of…
2Cases cited4 opinions
- California Vegetable Concentrates, Inc. v. CommissionerUnited States Tax Court · 1948
- Green Spring Dairy, Inc. v. CommissionerUnited States Tax Court · 1952
- Ideal Packing Co. v. CommissionerUnited States Tax Court · 1947
- Tecumseh Coal Corp. v. CommissionerUnited States Tax Court · 1951