Legal Opinion

Corn Prods. Ref. Co. v. Commissioner

United States Tax Court

Decided June 30, 1952No. Docket No. 22074Unpublished

1Opinion of the Court

Corn Products Refining Company v. Commissioner.

Corn Prods. Ref. Co. v. Commissioner

Docket No. 22074.

United States Tax Court

1952 Tax Ct. Memo LEXIS 154; 11 T.C.M. (CCH) 721; T.C.M. (RIA) 52214;

June 30, 1952

Jay O. Kramer, Esq., and Samuel A. McCain, Esq., for the petitioner. Walt Mandry, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies for the year 1942 in excess profits tax and declared value excess profits tax of $1,520,519.39 and $14,487.94, respectively. Petitioner does not contest certain adjustments. The issues remaining…

2Cases cited14 opinions

  1. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  2. Green Bay Lumber Co. v. CommissionerUnited States Tax Court · 1944
  3. United States v. New York Coffee & Sugar Exchange, Inc.Supreme Court of the United States · 1924
  4. Foundation Co. v. CommissionerUnited States Tax Court · 1950
  5. R. C. Harvey Co. v. CommissionerUnited States Tax Court · 1945

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