Legal Opinion
Metal Hose & Tubing Co. v. Commissioner
United States Tax Court
Decided December 9, 1953No. Docket Nos. 9587, 35381Published
Petitioner held not to have established that its invested capital was abnormally low. (I. R. C., sec. 722 (c) (3).)
1Opinion of the Court
Metal Hose & Tubing Company (Delaware), Petitioner, v. Commissioner of Internal Revenue, Respondent
Metal Hose & Tubing Co. v. Commissioner
Docket Nos. 9587, 35381
United States Tax Court
21 T.C. 365; 1953 U.S. Tax Ct. LEXIS 14;
December 9, 1953, Promulgated
Decisions will be entered under Rule 50.
Petitioner held not to have established that its invested capital was abnormally low. (I. R. C., sec. 722 (c) (3).)
Harold Dudley Greeley, Esq., and Martin M. Lore, Esq., for the petitioner.
Maurice S. Bush, Esq., for the respondent.
Hill, Judge.
HILL
In these consolidated proceedings, respondent determined…
2Cases cited4 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Blum Folding Paper Box Co. v. CommissionerUnited States Tax Court · 1945
- Hummel & Downing Co. v. CommissionerUnited States Tax Court · 1952
- Metal Hose & Tubing Co. v. CommissionerUnited States Tax Court · 1953