Austin Co. v. Commissioner
United States Tax Court
Held, the excess profits tax computed without the benefit of section 722, Internal Revenue Code, has not been shown to result in an excessive and discriminatory tax because of the qualifying factors found in section 722 (b), Internal Revenue Code.
1Opinion of the Court
The Austin Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Austin Co. v. Commissioner
Docket No. 26835
United States Tax Court
22 T.C. 703; 1954 U.S. Tax Ct. LEXIS 149;
June 30, 1954, Filed. June 30, 1954, Filed
Decision will be entered for the respondent.
Held, the excess profits tax computed without the benefit of section 722, Internal Revenue Code, has not been shown to result in an excessive and discriminatory tax because of the qualifying factors found in section 722 (b), Internal Revenue Code.
Thomas V. Koykka, Esq., Walker H. Nye, Esq., and George P. Bickford, Esq., for…
2Cases cited7 opinions
- Wisconsin Farmer Co. v. CommissionerUnited States Tax Court · 1950
- Avey Drilling Machine Co. v. CommissionerUnited States Tax Court · 1951
- Granite Constr. Co. v. CommissionerUnited States Tax Court · 1952
- Pabst Air Conditioning Corp. v. CommissionerUnited States Tax Court · 1950
- A. B. Frank Co. v. CommissionerUnited States Tax Court · 1952
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